"I do not think at all that I committed the slightest violation, any illegal action," she said during interrogation.
On Monday, the court interrogated Le Pen about the contract details of one of her main parliamentary assistants, Catherine Griset, who is currently a member of the European Parliament.
Griset was required to live in Brussels, Luxembourg or Strasbourg as an accredited parliamentary assistant. However, according to the European Parliament's electronic pass system, she spent only about 12 hours in the European Parliament from October 2014 to August 2015 and lived in Paris.
There is no real difference between the roles of accredited parliamentary assistants and local assistants, Le Pen said, adding that their responsibilities overlap.
The European Parliament is suing Marine Le Pen and several members of her party for misusing funds intended for parliamentary assistants. Hearings began on September 30, with sessions held three times a week.