(a) It is an affirmative defense to prosecution or disciplinary action if a person required to file a report under this subchapter amends the report within thirty (30) days of discovering or learning of an unintentional error in the report.
(b)
(1) The Arkansas Ethics Commission shall not proceed with an investigation of an alleged error in a report filed under this subchapter if the commission determines that a person would be eligible to raise the affirmative defense under subsection (a) of this section.
(2) If the commission does not proceed with an investigation of an alleged error in a report under subdivision (b)(1) of this section, the person shall not be considered to have committed a violation of the applicable statute.
(c) This section shall not be construed to:
(1) Remove the duty to file a report under this subchapter; or
(2) Authorize a person to knowingly fail to file a report under this subchapter.