(a) Except as provided in 7 CAR § 3-145 and Arkansas Code § 7‑6‑209(d), each candidate for a county office, or a person acting on the candidate’s behalf, shall file with the county clerk in the county where the election is held on the appropriate forms furnished by the Secretary of State, the following Contribution and Expenditure Reports:

1. (1)

   1. (A) For each year in which a candidate is not listed on a ballot for election, file an annual report of all contributions received and expenditures made during that year.
   2. (B) The annual report shall be filed no later than fifteen (15) days after the end of the year;

2. (2)

   1. (A) 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, with loans stated separately, and expenditures made between the period covered by the previous report, if any, and the period ten (10) days before the election.
   2. (B) 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;

3. (3)

   1. (A) 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, with loans stated separately, and expenditures made that have not been disclosed on reports previously required to be filed.
   2. (B) A final report is required regardless of whether a candidate has received contributions or made expenditures in excess of five hundred dollars ($500);
4. (4) File supplemental reports of all contributions received, with loans stated separately, 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;

5. (5)

   1. (A) No later than thirty (30) days after the end of the month in which the candidate has withdrawn, a final report of all contributions received, with loans stated separately, and expenditures made that have not been disclosed on reports previously required to be filed.
   2. (B) Moreover, if a candidate withdraws from the campaign, the candidate shall notify the county clerk in writing of the withdrawal; and
6. (6) If a candidate keeps remaining campaign funds after an election, the candidate shall continue filing the reports required by this subsection.