(a) Reports Required. Except as provided in subsection (d) of this section, each candidate for county office or a person acting in the candidate's behalf shall:
(1) No later than seven (7) days prior to any preferential primary election, runoff election, general election, or special election in which the candidate's name appears on the ballot, file a preelection report of all contributions received and expenditures made between the period covered by the previous report, if any, and the period ten (10) days before the election. In case of a runoff election, the report shall cover all contributions received and expenditures made during that period of time that begins after the date of the election from which the runoff arose and ends ten (10) days before the runoff election;
(2) No later than thirty (30) days after the end of the month in which the candidate's name has appeared on the ballot in any preferential primary election, runoff election, general election, or special election, or when only one (1) candidate qualifies for a particular office or position and no position or name of an unopposed candidate shall appear on a ballot, file a final report of all contributions received and expenditures made that have not been disclosed on reports previously required to be filed. A final report is required regardless of whether a candidate has received contributions or made expenditures in excess of five hundred dollars ($500);
(3) File supplemental reports of all contributions received and expenditures made after the date of preparation of the final report, and the supplemental reports shall be filed within thirty (30) days after the receipt of a contribution or the making of an expenditure; and
(4)
(A) No later than thirty (30) days after the end of the month in which the candidate has withdrawn, a final report of all contributions received and expenditures made that have not been disclosed on reports previously required to be filed.
(B) If a candidate withdraws from the campaign, the candidate shall notify the county clerk in writing of the withdrawal.
(b) Contents of Reports.
(1) The contribution and expenditure reports required by subsection (a) of this section shall indicate:
(A) The total amount of contributions received with loans stated separately, the total amount of expenditures made during the filing periods, and the cumulative amount of those totals for the entire election cycle;
(B) The name and address of each person, including the candidate, who made a contribution or contributions that in the aggregate exceeded fifty dollars ($50.00);
(C) The contributor's principal place of business, employer, occupation, the amount contributed, the date the contribution was accepted by the candidate, and the aggregate contributed for each election;
(D) The name and address of each person, including the candidate, who contributed a nonmonetary item, together with a description of the item, the date of receipt, and the value, not including volunteer service by individuals;
(E) An itemization of all single expenditures made that exceeded one hundred dollars ($100), including the amount of the expenditure, the name and address of any person, including the candidate, to whom the expenditure was made, and the date the expenditure was made;
(F) A list of all paid campaign workers and the amount the workers were paid;
(G) A list of all expenditures by categories, including, but not limited to:
(i) Television, radio, print, or other advertising;
(ii) Direct mail;
(iii) Office supplies;
(iv) Rent;
(v) Travel;
(vi) Expenses;
(vii) Entertainment; and
(viii) Telephone;
(H) The total amount of all nonitemized expenditures made during the filing period; and
(I) The current balance of campaign funds.
(2)
(A) When the candidate's campaign has ended, the final report shall also indicate which option under § 7-6-203(g) was used to dispose of any surplus of campaign funds, the amount of funds disposed of by the candidate, and the amount of funds retained by the candidate in accordance with § 7-6-201(3).
(B) If the candidate's campaign has not ended, disposal of campaign funds is not required and the candidate may carry forward any remaining funds in the campaign to the general primary election, general election, or general runoff election for that same office.
(3)
(A) Not later than fourteen (14) days after the deadline for filing for office, the county clerk shall notify each candidate in person or by mail of the deadlines for filing the ten-day preelection and final reports required by subsection (a) of this section and, at that time, furnish each candidate with the appropriate forms and instructions for complying with the deadlines.
(B) If notice is sent by mail, then the notice shall be postmarked within fourteen (14) days after the deadline for filing for office.
(c) Filing of Reports. The reports required by this section shall be filed with the county clerk in the county in which the election is held. Reports shall be filed on the appropriate forms furnished by the Secretary of State.
(d) Reports Not Required.
(1) A candidate who has not received contributions or made expenditures in excess of five hundred dollars ($500) shall not be required to file any preelection reports required under subdivision (a)(1) of this section. In calculating the amount of contributions received or expenditures made for purposes of this exception, the payment of the filing fee from the candidate's personal funds shall not be considered as either a contribution or an expenditure.
(2) The preelection reports referenced in subdivision (a)(1) of this section are required only for candidates with opponents in those elections.