(a) A person who or an independent expenditure committee which makes independent expenditures in an aggregate amount or value in excess of two hundred dollars ($200) in a calendar year shall file reports with the Secretary of State:

1. (1)

   1. (A) No later than fifteen (15) days following the month in which the two-hundred-dollar threshold required under this section is met, the first financial report shall be filed.
   2. (B) Each subsequent report shall be filed no later than fifteen (15) days after the end of each month until the election is held, except as required in subdivision (a)(1)(C) of this section.
   3. (C) For any month in which certain days of that month are included in a preelection financial report required under subdivision (a)(2) of this section, no monthly report for that month shall be due, but those days of that month shall be carried forward and included in the final financial report;
2. (2) No later than seven (7) days prior to preferential primary elections, runoff elections, general elections, and special elections covering the period ending ten (10) days prior to such elections; and
3. (3) As for a final report, no later than thirty (30) days after the end of the month in which the last election is held at which the candidate seeks nomination or election.

(b) Such reports shall include:

1. (1) In the case of an individual making such an expenditure, the name, address, telephone number, principal place of business, employer, and occupation of the individual;
2. (2) In the case of a committee, the name, address, employer, and occupation of its officers;
3. (3) In the case of a person who is not an individual, the principal name of the entity, the address, and the name, address, employer, and occupation of its officers;
4. (4) The total amount of contributions received, with loans stated separately, and the total amount of expenditures made during the filing periods, and the cumulative amount of those totals;
5. (5) The name and address of each person who made a contribution or contributions that in the aggregate exceeded two hundred dollars ($200);
6. (6) The contributor’s principal place of business, employer, occupation, the amount contributed, the date the contribution was accepted by the committee, and the aggregate contributed for each election;
7. (7) The name and address of each person who contributed a nonmoney item, together with a description of the item, the date of receipt, and the value, not including volunteer service by individuals;

8. (8) An itemization of all single expenditures made which exceed one hundred dollars ($100), including the:

   1. (A) Amount of the expenditure;
   2. (B) Name and address of any person to whom the expenditure was made; and
   3. (C) Date the expenditure was made;
9. (9) A list of all paid workers and the amount the workers were paid;

10. (10) A list of all expenditures by categories, including, but not limited to:

    1. (A) Television, radio, print, and other advertising;
    2. (B) Direct mail;
    3. (C) Office supplies;
    4. (D) Rent;
    5. (E) Travel;
    6. (F) Expenses;
    7. (G) Entertainment; and
    8. (H) Telephone;
11. (11) The total amount of all nonitemized expenditures made during the filing period; and
12. (12) The current balance of committee funds.

(e)

1. (1) A report is timely filed if it is filed in electronic form through the official website of the Secretary of State on or before the date that the report is due.

2. (2)

   1. (A) The Secretary of State shall receive reports in a readable electronic format that is:

(i) Acceptable to the Secretary of State; and

1. (ii) Approved by the Arkansas Ethics Commission.

   1. (B) The commission shall approve the format used by the Secretary of State for the filing of independent expenditure reports in electronic form to ensure that all required information is requested.
   2. (C) The official website of the Secretary of State shall allow for searches of independent expenditure report information filed in electronic form.

2. (3)

   1. (A) A person required to file reports or register in paper form under Arkansas Code § 7‑6‑220 may file reports or register in paper form if:

      1. (i) The person does not have access to the technology necessary to submit reports or registration in electronic form; and
      2. (ii) Submitting reports or registration in electronic form would constitute a substantial hardship for the person.

   2. (B) A person filing reports or registration in paper form under subdivision (e)(3)(A) of this section shall submit with its first report or registration a notarized affidavit on a form prepared by the Secretary of State declaring that:

      1. (i) The person does not have access to the technology necessary to submit reports or registration in electronic form;
      2. (ii) Submitting reports or registration in electronic form would constitute a substantial hardship for the person; and
      3. (iii) The person agrees to file all other reports in paper form for the duration of the period of registration.

3. (4) The Secretary of State shall:

   1. (A) Not accept a report or registration in paper form under subdivision (e)(3)(A) of this section if a notarized affidavit was not submitted with the:

      1. (i) Registration of a political action committee; or
      2. (ii) First report of a person or independent expenditure committee;
   2. (B) Provide written notice to the political action committee within five (5) business days if the registration in paper form was not filed or accepted;
   3. (C) Provide written notice to a political action committee, person, or independent expenditure committee within five (5) business days if a report in paper form was not filed or accepted; and
   4. (D) Provide the reason the registration or report in paper form was not filed or accepted.

4. (5) The Secretary of State shall make available to persons wishing to file reports in paper form under Arkansas Code § 7‑6‑231:

   1. (A) Information on the deadlines for filing required reports; and

   2. (B)

      1. (i) Appropriate forms and instructions for complying with the deadlines.
      2. (ii) The Arkansas Ethics Commission shall approve the forms and instructions used by the Secretary of State under Arkansas Code § 7‑6‑231 to ensure that all required information is requested.
5. (6) Reports shall be filed on the forms furnished by the Secretary of State, except that computer-generated contribution and expenditure reports shall be accepted by the Secretary of State and the commission provided that all of the requisite elements are included.

6. (7)

   1. (A) A report submitted in paper form under Arkansas Code § 7‑6‑231 other than a preelection report is timely filed if it is either hand delivered or mailed to the Secretary of State, properly addressed, and postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on or before the date that the report is due.
   2. (B) A preelection report submitted in paper form under Arkansas Code § 7‑6‑231 is timely filed if it is received by the Secretary of State no later than seven (7) days before the election for which it is filed.
   3. (C) The Secretary of State shall accept a report via facsimile, provided the original is received by the Secretary of State within ten (10) days of the date of facsimile transmission.

7. (8)

   1. (A) The Secretary of State shall make available reports submitted in paper form on a portion of the official website of the Secretary of State.
   2. (B) The Secretary of State shall comply with the requirements of Arkansas Code § 7‑6‑214(c) regarding the “paper filer” designation and publication requirements for all reports submitted in paper form.