(a) A candidate or group may not make an expenditure in cash that exceeds $100 unless the candidate, or the campaign treasurer or deputy campaign treasurer, obtains a written receipt from the person to whom the expenditure is made.
(b) A person, other than an individual exempt from reporting under AS 15.13.040(h), may not make an expenditure unless the source of the expenditure has been disclosed as required by this chapter.
(c) If a candidate receives a contribution in the form of cash, check, money order, or other negotiable instrument and is subject to being reported to the commission under this chapter, the candidate may neither expend the contribution nor, in the case of a negotiable instrument, convert it to cash unless the candidate, campaign treasurer, or deputy campaign treasurer first records the following information for disclosure to the commission:
(1) the name, address, principal occupation, and employer of the contributor; and
(2) the date and amount of the contribution.