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He is accused of receiving millions of dollars from various corporations in Israel and overseas, for his father's campaign in the 1999 primaries for the Likud leadership, according to the Israeli daily Ha'aretz.
The amount far exceeds the limits set by Israel's Party Law, the newspaper reported.
Omri Sharon is also accused of using the Annex Research company to disburse most of the money to the campaign's suppliers and service providers in an effort to avoid reporting the funds to the Likud's oversight institution, Ha'aretz said.
Omri Sharon, who ran his father's election campaign, has told the Jerusalem Post newspaper that the strict limits on funding in place were unreasonable.
Omri Sharon faces charges of fraud, breach of trust and perjury. If found guilty, Omri Sharon faces up to five years in prison over charges of violating campaign finance laws.