Ch. 363                                     1993 LAWS OF MARYLAND

(1) No later than the fourth Tuesday immediately preceding any primary
election; and

(2)     No later than the second Friday immediately preceding any election
which shall be complete through and including the preceding Sunday; and

(3)     No later than the third Tuesday after the general election; and

(4)     If a cash balance exists or if any unpaid bills or deficits remain to be paid
as of the end of the period for which the report or statement in paragraph (3) of this
subsection is filed, six months after the general election; and

(5)     If a cash balance exists or if any unpaid bills or deficits remain to be paid
as of the end of the period for which the report or statement in paragraph (4) of this
subsection is filed, one year after the general election; and

(6)     If a cash balance exists or if any unpaid bills or deficits remain to be paid
as of the end of the period for which the report or statement in paragraph (5) of this
subsection or any subsequent report or statement is filed, annually on the anniversary of
the general election until no cash balance, unpaid bill, or deficit remains; and

(7)     If a cash balance or outstanding debts or deficits were reflected on the
last preceding report, but have all been eliminated by the date on which the next report
is due, then a report clearly marked as "final" shall be filed on or before such date
showing all transactions since the last report; and

(8)     If a candidate does not intend to receive contributions or make
expenditures of $300 or more, exclusive of his filing fee, he and his treasurer may jointly
execute an affidavit to that effect on a form prescribed by the State Administrative Board
of Election Laws. If he does not in fact receive contributions or make expenditures of
$300 or more, no further reports need be filed pursuant to this section. The affidavit shall
be filed not later than the date by which the first report is due. If at any time the
cumulative contributions to or expenditures by a candidate who has filed such an affidavit
equal or exceed $300, he and his treasurer shall thereafter file all reports required by this
section and failure to do so constitutes a failure to file and the commission of a
misdemeanor subject to the penalties prescribed in § 26-20 of this article.

(b)     It is the responsibility of the candidate and treasurer, jointly and severally, if
it is the statement of a candidate, and the chairman and treasurer, jointly and severally, if
it is the statement of a committee, to file all reports or statements in full and accurate
detail.

(c)     (1) The chairman and the treasurer of any central committee and the
chairman and the treasurer of any political committee which continues in existence from
year to year, excluding the chairmen and treasurers of political clubs, shall file the report
or statement of contributions and expenditures as prescribed in accordance with § 26-12
of this article with the State Administrative Board of Election Laws at each of the times
and for the respective periods specified in subsection (a)(1), (2), and (3) of this section
and, in a year in which a general election is riot held, on the anniversary of the date of the
last general election.

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