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(1)
(a) As used in this Subsection (1), "completed" means that:
(i) the financial statement accurately and completely details the information required by this part except for inadvertent omissions or insignificant errors or inaccuracies; and
(ii) the political issues committee corrects the omissions, errors, or inaccuracies described in Subsection (1)(a) in an amended report or the next scheduled report.
(b) Each political issues committee that fails to file a completed financial statement before the deadline is subject to a fine imposed in accordance with Section 20A-11-1005.
(c) Each political issues committee that fails to file a completed financial statement described in Subsection 20A-11-802(1)(a)(vii) or (viii) is guilty of a class B misdemeanor.
(d) The lieutenant governor shall report all violations of Subsection (1)(c) to the attorney general.
(2) Within 60 days after a deadline for the filing of the January 10 statement, the lieutenant governor shall review each filed statement to ensure that:
(a) each political issues committee that is required to file a statement has filed one; and
(b) each statement contains the information required by this part.
(3) If it appears that any political issues committee has failed to file the January 10 statement, if it appears that a filed statement does not conform to the law, or if the lieutenant governor has received a written complaint alleging a violation of the law or the falsity of any statement, the lieutenant governor shall, within five days after the day on which the lieutenant governor discovers the violation or receives the written complaint, notify the political issues committee of the violation or written complaint and direct the political issues committee to file a statement correcting the problem.
(4)
(a) It is unlawful for any political issues committee to fail to file or amend a statement within seven days after the day on which the political issues committee receives notice from the lieutenant governor under this section.
(b) Each political issues committee that violates Subsection (4)(a) is guilty of a class B misdemeanor.
(c) The lieutenant governor shall report all violations of Subsection (4)(a) to the attorney general.
(d) In addition to the criminal penalty described in Subsection (4)(b), the lieutenant governor shall impose a civil fine of $1,000 against a political issues committee that violates Subsection (4)(a).