1. (a) The election division and each county election board shall do all of the following:

   1. (1) Ascertain whether candidates, committees, or other persons have:

      1. (A) failed to file statements of organization or reports; or
      2. (B) filed defective statements of organization or reports.

   2. (2) Give the following notices:

      1. (A) To delinquents to file a statement of organization or a report immediately upon receipt of the notice. A delinquency notice for a report must be given not later than thirty (30) days after the date the report was required to be filed. The election division or a county election board may, but is not required to, give delinquency notices at other times.
      2. (B) To persons filing defective reports to make a supplemental statement or report correcting all defects not later than noon five (5) calendar days after receipt of the notice.
   3. (3) Make available for public inspection a list of delinquents and persons who have failed to file the required supplemental statement or report. The election division and each county election board shall post a list of delinquents in a public place at or near the entrance of the commission's or board's respective offices.

2. (b) The election division shall mail:

   1. (1) to each candidate required to file a campaign finance report with the election division; and

   2. (2) twenty-one (21) days before the campaign finance reports are due;

      a notice that states the date the campaign finance reports are due. The election division is required to mail notices only to candidates for state offices and legislative offices. A county election board may, but is not required to, implement this subsection for candidates for local offices.

3. (c) Notwithstanding any notice given to a delinquent under subsection (a) or (b), the delinquent remains liable for a civil penalty in the full amount permitted under this chapter for failing to file a campaign finance report or statement of organization not later than the date and time prescribed under this article.

   [Pre-1986 Recodification Citation: 3-4-5-12.]

As added by P.L.5-1986, SEC.5. Amended by P.L.3-1995, SEC.73; P.L.2-1996, SEC.108; P.L.3-1997, SEC.195; P.L.176-1999, SEC.44; P.L.14-2004, SEC.71; P.L.227-2023, SEC.54.