1     
CAMPAIGN FINANCE AMENDMENTS

2     
2018 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Wayne A. Harper

5     
House Sponsor: Patrice M. Arent

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions of the Election Code relating to contributions and
10     financial statements.
11     Highlighted Provisions:
12          This bill:
13          ▸     modifies the deadline by which a state office candidate is required to report receipt
14     of certain contributions or public service assistance;
15          ▸     modifies the deadline by which a state office candidate or state officeholder is
16     required to dispose of certain anonymous contributions;
17          ▸     modifies the expenditure threshold for requiring a county political party to file
18     financial statements;
19          ▸     modifies the penalties for a county political party that fails to file a required
20     financial statement;
21          ▸     modifies and enacts financial requirements for political action committees, political
22     issues committees, and politically active corporations;
23          ▸     modifies reporting requirements for a school board office candidate;
24          ▸     modifies reporting requirements relating to an independent expenditure; and
25          ▸     makes technical changes.
26     Money Appropriated in this Bill:
27          None
28     Other Special Clauses:
29          None

30     Utah Code Sections Affected:
31     AMENDS:
32          20A-11-201, as last amended by Laws of Utah 2015, Chapters 21 and 127
33          20A-11-301, as last amended by Laws of Utah 2015, Chapters 21 and 127
34          20A-11-401, as last amended by Laws of Utah 2016, Chapter 409
35          20A-11-510, as enacted by Laws of Utah 2011, Chapter 396
36          20A-11-511, as last amended by Laws of Utah 2015, Chapter 204
37          20A-11-512, as last amended by Laws of Utah 2015, Chapter 204
38          20A-11-601, as last amended by Laws of Utah 2011, Chapter 347
39          20A-11-602, as last amended by Laws of Utah 2015, Chapters 21 and 204
40          20A-11-704, as enacted by Laws of Utah 2006, Chapter 226
41          20A-11-705, as enacted by Laws of Utah 2015, Chapter 296
42          20A-11-801, as last amended by Laws of Utah 2015, Chapter 388
43          20A-11-802, as last amended by Laws of Utah 2015, Chapters 21, 204, and 388
44          20A-11-803, as last amended by Laws of Utah 2015, Chapter 204
45          20A-11-1005, as last amended by Laws of Utah 2013, Chapter 252
46          20A-11-1301, as last amended by Laws of Utah 2016, Chapter 28
47          20A-11-1502, as last amended by Laws of Utah 2015, Chapter 204
48          20A-11-1703, as enacted by Laws of Utah 2014, Chapter 60
49          20A-11-1704, as enacted by Laws of Utah 2014, Chapter 60
50          20A-12-303, as last amended by Laws of Utah 2015, Chapters 21 and 127
51     

52     Be it enacted by the Legislature of the state of Utah:
53          Section 1. Section 20A-11-201 is amended to read:
54          20A-11-201. State office candidate -- Separate bank account for campaign funds
55     -- No personal use -- Contribution reporting deadline -- Report other accounts --
56     Anonymous contributions.
57          (1) (a) Each state office candidate or the candidate's personal campaign committee

58     shall deposit each contribution and public service assistance received in one or more separate
59     campaign accounts in a financial institution.
60          (b) A state office candidate or a candidate's personal campaign committee may not use
61     money deposited in a campaign account for:
62          (i) a personal use expenditure; or
63          (ii) an expenditure prohibited by law.
64          (2) A state office candidate or the candidate's personal campaign committee may not
65     deposit or mingle any contributions received into a personal or business account.
66          (3) If a person who is no longer a state office candidate chooses not to expend the
67     money remaining in a campaign account, the person shall continue to file the year-end
68     summary report required by Section 20A-11-203 until the statement of dissolution and final
69     summary report required by Section 20A-11-205 are filed with the lieutenant governor.
70          (4) (a) Except as provided in Subsection (4)(b) and Section 20A-11-402, a person who
71     is no longer a state office candidate may not expend or transfer the money in a campaign
72     account in a manner that would cause the former state office candidate to recognize the money
73     as taxable income under federal tax law.
74          (b) A person who is no longer a state office candidate may transfer the money in a
75     campaign account in a manner that would cause the former state office candidate to recognize
76     the money as taxable income under federal tax law if the transfer is made to a campaign
77     account for federal office.
78          (5) (a) As used in this Subsection (5) and Section 20A-11-204, "received" means:
79          (i) for a cash contribution, that the cash is given to a state office candidate or a member
80     of the candidate's personal campaign committee;
81          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
82     instrument or check is negotiated; and
83          (iii) for any other type of contribution, that any portion of the contribution's benefit
84     inures to the state office candidate.
85          (b) Each state office candidate shall report to the lieutenant governor each contribution

86     and public service assistance received by the state office candidate:
87          (i) except as provided in Subsection (5)(b)(ii), within [30] 31 days after the day on
88     which the contribution or public service assistance is received; or
89          (ii) within three business days after the day on which the contribution or public service
90     assistance is received, if:
91          (A) the state office candidate is contested in a convention and the contribution or
92     public service assistance is received within 30 days before the day on which the convention is
93     held;
94          (B) the state office candidate is contested in a primary election and the contribution or
95     public service assistance is received within 30 days before the day on which the primary
96     election is held; or
97          (C) the state office candidate is contested in a general election and the contribution or
98     public service assistance is received within 30 days before the day on which the general
99     election is held.
100          (c) For each contribution or provision of public service assistance that a state office
101     candidate fails to report within the time period described in Subsection (5)(b), the lieutenant
102     governor shall impose a fine against the state office candidate in an amount equal to:
103          (i) (A) 10% of the amount of the contribution, if the state office candidate reports the
104     contribution within 60 days after the day on which the time period described in Subsection
105     (5)(b) ends; or
106          (B) 20% of the amount of the contribution, if the state office candidate fails to report
107     the contribution within 60 days after the day on which the time period described in Subsection
108     (5)(b) ends; or
109          (ii) (A) 10% of the value of the public service assistance, if the state office candidate
110     reports the public service assistance within 60 days after the day on which the time period
111     described in Subsection (5)(b) ends; or
112          (B) 20% of the amount of the public service assistance, if the state office candidate
113     fails to report the public service assistance within 60 days after the day on which the time

114     period described in Subsection (5)(b) ends.
115          (d) The lieutenant governor shall:
116          (i) deposit money received under Subsection (5)(c) into the General Fund; and
117          (ii) report on the lieutenant governor's website, in the location where reports relating to
118     each state office candidate are available for public access:
119          (A) each fine imposed by the lieutenant governor against the state office candidate;
120          (B) the amount of the fine;
121          (C) the amount of the contribution to which the fine relates; and
122          (D) the date of the contribution.
123          (6) (a) As used in this Subsection (6), "account" means an account in a financial
124     institution:
125          (i) that is not described in Subsection (1)(a); and
126          (ii) into which or from which a person who, as a candidate for an office, other than the
127     state office for which the person files a declaration of candidacy or federal office, or as a holder
128     of an office, other than a state office for which the person files a declaration of candidacy or
129     federal office, deposits a contribution or makes an expenditure.
130          (b) A state office candidate shall include on any financial statement filed in accordance
131     with this part:
132          (i) a contribution deposited in an account:
133          (A) since the last campaign finance statement was filed; or
134          (B) that has not been reported under a statute or ordinance that governs the account; or
135          (ii) an expenditure made from an account:
136          (A) since the last campaign finance statement was filed; or
137          (B) that has not been reported under a statute or ordinance that governs the account.
138          (7) Within [30] 31 days after receiving a contribution that is cash or a negotiable
139     instrument, exceeds $50, and is from an unknown source, a state office candidate shall disburse
140     the amount of the contribution to:
141          (a) the treasurer of the state or a political subdivision for deposit into the state's or

142     political subdivision's general fund; or
143          (b) an organization that is exempt from federal income taxation under Section
144     501(c)(3), Internal Revenue Code.
145          Section 2. Section 20A-11-301 is amended to read:
146          20A-11-301. Legislative office candidate -- Campaign finance requirements --
147     Candidate as a political action committee officer -- No personal use -- Contribution
148     reporting deadline -- Report other accounts -- Anonymous contributions.
149          (1) (a) (i) Each legislative office candidate shall deposit each contribution and public
150     service assistance received in one or more separate accounts in a financial institution that are
151     dedicated only to that purpose.
152          (ii) A legislative office candidate may:
153          (A) receive a contribution or public service assistance from a political action
154     committee registered under Section 20A-11-601; and
155          (B) be designated by a political action committee as an officer who has primary
156     decision-making authority as described in Section 20A-11-601.
157          (b) A legislative office candidate or the candidate's personal campaign committee may
158     not use money deposited in an account described in Subsection (1)(a)(i) for:
159          (i) a personal use expenditure; or
160          (ii) an expenditure prohibited by law.
161          (2) A legislative office candidate may not deposit or mingle any contributions or public
162     service assistance received into a personal or business account.
163          (3) If a person who is no longer a legislative candidate chooses not to expend the
164     money remaining in a campaign account, the person shall continue to file the year-end
165     summary report required by Section 20A-11-302 until the statement of dissolution and final
166     summary report required by Section 20A-11-304 are filed with the lieutenant governor.
167          (4) (a) Except as provided in Subsection (4)(b) and Section 20A-11-402, a person who
168     is no longer a legislative office candidate may not expend or transfer the money in a campaign
169     account in a manner that would cause the former legislative office candidate to recognize the

170     money as taxable income under federal tax law.
171          (b) A person who is no longer a legislative office candidate may transfer the money in
172     a campaign account in a manner that would cause the former legislative office candidate to
173     recognize the money as taxable income under federal tax law if the transfer is made to a
174     campaign account for federal office.
175          (5) (a) As used in this Subsection (5) and Section 20A-11-303, "received" means:
176          (i) for a cash contribution, that the cash is given to a legislative office candidate or a
177     member of the candidate's personal campaign committee;
178          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
179     instrument or check is negotiated; and
180          (iii) for any other type of contribution, that any portion of the contribution's benefit
181     inures to the legislative office candidate.
182          (b) Each legislative office candidate shall report to the lieutenant governor each
183     contribution and public service assistance received by the legislative office candidate:
184          (i) except as provided in Subsection (5)(b)(ii), within [30] 31 days after the day on
185     which the contribution or public service assistance is received; or
186          (ii) within three business days after the day on which the contribution or public service
187     assistance is received, if:
188          (A) the legislative office candidate is contested in a convention and the contribution or
189     public service assistance is received within 30 days before the day on which the convention is
190     held;
191          (B) the legislative office candidate is contested in a primary election and the
192     contribution or public service assistance is received within 30 days before the day on which the
193     primary election is held; or
194          (C) the legislative office candidate is contested in a general election and the
195     contribution or public service assistance is received within 30 days before the day on which the
196     general election is held.
197          (c) For each contribution or provision of public service assistance that a legislative

198     office candidate fails to report within the time period described in Subsection (5)(b), the
199     lieutenant governor shall impose a fine against the legislative office candidate in an amount
200     equal to:
201          (i) (A) 10% of the amount of the contribution, if the legislative office candidate reports
202     the contribution within 60 days after the day on which the time period described in Subsection
203     (5)(b) ends; or
204          (B) 20% of the amount of the contribution, if the legislative office candidate fails to
205     report the contribution within 60 days after the day on which the time period described in
206     Subsection (5)(b) ends; or
207          (ii) (A) 10% of the value of the public service assistance, if the legislative office
208     candidate reports the public service assistance within 60 days after the day on which the time
209     period described in Subsection (5)(b) ends; or
210          (B) 20% of the amount of the public service assistance, if the legislative office
211     candidate fails to report the public service assistance within 60 days after the day on which the
212     time period described in Subsection (5)(b) ends.
213          (d) The lieutenant governor shall:
214          (i) deposit money received under Subsection (5)(c) into the General Fund; and
215          (ii) report on the lieutenant governor's website, in the location where reports relating to
216     each legislative office candidate are available for public access:
217          (A) each fine imposed by the lieutenant governor against the legislative office
218     candidate;
219          (B) the amount of the fine;
220          (C) the amount of the contribution to which the fine relates; and
221          (D) the date of the contribution.
222          (6) Within [30] 31 days after receiving a contribution that is cash or a negotiable
223     instrument, exceeds $50, and is from an unknown source, a legislative office candidate shall
224     disburse the amount of the contribution to:
225          (a) the treasurer of the state or a political subdivision for deposit into the state's or

226     political subdivision's general fund; or
227          (b) an organization that is exempt from federal income taxation under Section
228     501(c)(3), Internal Revenue Code.
229          (7) (a) As used in this Subsection (7), "account" means an account in a financial
230     institution:
231          (i) that is not described in Subsection (1)(a)(i); and
232          (ii) into which or from which a person who, as a candidate for an office, other than a
233     legislative office for which the person files a declaration of candidacy or federal office, or as a
234     holder of an office, other than a legislative office for which the person files a declaration of
235     candidacy or federal office, deposits a contribution or makes an expenditure.
236          (b) A legislative office candidate shall include on any financial statement filed in
237     accordance with this part:
238          (i) a contribution deposited in an account:
239          (A) since the last campaign finance statement was filed; or
240          (B) that has not been reported under a statute or ordinance that governs the account; or
241          (ii) an expenditure made from an account:
242          (A) since the last campaign finance statement was filed; or
243          (B) that has not been reported under a statute or ordinance that governs the account.
244          Section 3. Section 20A-11-401 is amended to read:
245          20A-11-401. Officeholder financial reporting requirements -- Year-end summary
246     report -- Officeholder as a political action committee officer -- Anonymous contribution
247     or public service assistance.
248          (1) (a) Each officeholder shall file a summary report by January 10 of each year.
249          (b) An officeholder that is required to file a summary report both as an officeholder and
250     as a candidate for office under the requirements of this chapter may file a single summary
251     report as a candidate and an officeholder, provided that the combined report meets the
252     requirements of:
253          (i) this section; and

254          (ii) the section that provides the requirements for the summary report filed by the
255     officeholder in the officeholder's capacity of a candidate for office.
256          (2) (a) Each summary report shall include the following information as of December 31
257     of the previous year:
258          (i) the net balance of the last summary report, if any;
259          (ii) a single figure equal to the total amount of receipts received since the last summary
260     report, if any;
261          (iii) a single figure equal to the total amount of expenditures made since the last
262     summary report, if any;
263          (iv) a detailed listing of each contribution and public service assistance received since
264     the last summary report;
265          (v) for each nonmonetary contribution:
266          (A) the fair market value of the contribution with that information provided by the
267     contributor; and
268          (B) a specific description of the contribution;
269          (vi) a detailed listing of each expenditure made since the last summary report;
270          (vii) for each nonmonetary expenditure, the fair market value of the expenditure;
271          (viii) a net balance for the year consisting of the net balance from the last summary
272     report plus all receipts minus all expenditures; and
273          (ix) the name of a political action committee for which the officeholder is designated
274     as an officer who has primary decision-making authority under Section 20A-11-601.
275          (b) In preparing the report, all receipts and expenditures shall be reported as of
276     December 31 of the previous year.
277          (3) The summary report shall contain a paragraph signed by the officeholder certifying
278     that, to the best of the officeholder's knowledge, all receipts and all expenditures have been
279     reported as of December 31 of the last calendar year and that there are no bills or obligations
280     outstanding and unpaid except as set forth in that report.
281          (4) An officeholder may:

282          (a) receive public service assistance from a political action committee registered under
283     Section 20A-11-601; and
284          (b) be designated by a political action committee as an officer who has primary
285     decision-making authority as described in Section 20A-11-601.
286          (5) Within [30] 31 days after receiving a contribution or public service assistance that
287     is cash or a negotiable instrument, exceeds $50, and is from an unknown source, an
288     officeholder shall disburse the amount of the contribution or public service assistance to:
289          (a) the treasurer of the state or a political subdivision for deposit into the state's or
290     political subdivision's general fund; or
291          (b) an organization that is exempt from federal income taxation under Section
292     501(c)(3), Internal Revenue Code.
293          Section 4. Section 20A-11-510 is amended to read:
294          20A-11-510. County political party financial reporting requirements -- Year-end
295     summary report.
296          (1) A county political party officer of a county political party that has received
297     contributions totaling at least $750, or disbursed expenditures totaling at least [$50] $750,
298     during a calendar year shall file a summary report by January 10 of the following year.
299          (2) (a) Each summary report shall include the following information as of December 31
300     of the previous year:
301          (i) the net balance of the last summary report, if any;
302          (ii) a single figure equal to the total amount of receipts reported on all interim reports,
303     if any, filed during the previous year;
304          (iii) a single figure equal to the total amount of expenditures reported on all interim
305     reports, if any, filed during the previous year;
306          (iv) a detailed listing of each contribution and public service assistance received since
307     the last summary report that has not been reported in detail on an interim report;
308          (v) for each nonmonetary contribution, the fair market value of the contribution;
309          (vi) a detailed listing of each expenditure made since the last summary report that has

310     not been reported in detail on an interim report;
311          (vii) for each nonmonetary expenditure, the fair market value of the expenditure; and
312          (viii) a net balance for the year consisting of the net balance from the last summary
313     report, if any, plus all receipts minus all expenditures.
314          (b) (i) For all individual contributions or public service assistance of $50 or less, a
315     single aggregate figure may be reported without separate detailed listings.
316          (ii) Two or more contributions from the same source that have an aggregate total of
317     more than $50 may not be reported in the aggregate, but shall be reported separately.
318          (c) In preparing the report, all receipts and expenditures shall be reported as of
319     December 31 of the previous year.
320          (3) The county political party officer shall certify in the summary report that, to the
321     best of the officer's knowledge, all receipts and all expenditures have been reported as of
322     December 31 of the previous year and that there are no bills or obligations outstanding and
323     unpaid except as set forth in that report.
324          Section 5. Section 20A-11-511 is amended to read:
325          20A-11-511. County political party financial reporting requirements -- Interim
326     reports.
327          (1) (a) A county political party officer of a county political party that has received
328     contributions totaling at least $750, or disbursed expenditures totaling at least [$50] $750,
329     during a calendar year shall file an interim report at the following times in any year in which
330     there is a regular general election:
331          (i) seven days before the county political party's convention;
332          (ii) seven days before the regular primary election date;
333          (iii) September 30; and
334          (iv) seven days before the general election date.
335          (b) A county political party officer need not file an interim report if it received no
336     contributions or made no expenditures during the reporting period.
337          (2) Each interim report shall include the following information:

338          (a) the net balance of the last financial statement, if any;
339          (b) a single figure equal to the total amount of receipts reported on all prior interim
340     reports, if any, during the calendar year in which the interim report is due;
341          (c) a single figure equal to the total amount of expenditures reported on all prior
342     interim reports, if any, filed during the calendar year in which the interim report is due;
343          (d) a detailed listing of each contribution and public service assistance received since
344     the last summary report that has not been reported in detail on a prior interim report;
345          (e) for each nonmonetary contribution, the fair market value of the contribution;
346          (f) a detailed listing of each expenditure made since the last summary report that has
347     not been reported in detail on a prior interim report;
348          (g) for each nonmonetary expenditure, the fair market value of the expenditure;
349          (h) a net balance for the year consisting of the net balance from the last summary
350     report, if any, plus all receipts since the last summary report minus all expenditures since the
351     last summary report; and
352          (i) a summary page in the form required by the lieutenant governor that identifies:
353          (i) beginning balance;
354          (ii) total contributions during the period since the last statement;
355          (iii) total contributions to date;
356          (iv) total expenditures during the period since the last statement; and
357          (v) total expenditures to date.
358          (3) (a) For all individual contributions or public service assistance of $50 or less, a
359     single aggregate figure may be reported without separate detailed listings.
360          (b) Two or more contributions from the same source that have an aggregate total of
361     more than $50 may not be reported in the aggregate, but shall be reported separately.
362          (4) In preparing each interim report, all receipts and expenditures shall be reported as
363     of five days before the required filing date of the report.
364          Section 6. Section 20A-11-512 is amended to read:
365          20A-11-512. County political party -- Criminal penalties -- Fines.

366          [(1) (a) A county political party that fails to file an interim report that is due seven days
367     before the county political party's convention is subject to a fine imposed in accordance with
368     Section 20A-11-1005.]
369          [(b)] (1) A county political party that fails to file an interim report described in
370     Subsections 20A-11-511(1)(a)[(ii)](i) through (iv) is subject to a fine [of $1,000] in accordance
371     with Section 20A-11-1005, which the chief election officer shall deposit in the General Fund.
372          (2) Within 30 days after a deadline for the filing of the January 10 statement required
373     by Section 20A-11-510, the lieutenant governor shall review each filed statement to ensure
374     that:
375          (a) a county political party officer who is required to file a statement has filed one; and
376          (b) each statement contains the information required by Section 20A-11-510.
377          (3) If it appears that any county political party officer has failed to file a financial
378     statement, if it appears that a filed financial statement does not conform to the law, or if the
379     lieutenant governor has received a written complaint alleging a violation of the law or the
380     falsity of any financial statement, the lieutenant governor shall, within five days of discovery of
381     a violation or receipt of a written complaint, notify the county political party officer of the
382     violation or written complaint and direct the county political party officer to file a financial
383     statement correcting the problem.
384          (4) (a) A county political party that fails to file or amend a financial statement within
385     seven days after receiving notice from the lieutenant governor under this section is subject to a
386     fine of [$1,000, which the chief election officer shall deposit in the General Fund.] the lesser
387     of:
388          (i) 10% of the total contributions received by the county political party during the
389     reporting period for the financial statement that the county political party failed to file or
390     amend; or
391          (ii) $1,000.
392          (b) The chief election officer shall deposit a fine collected under Subsection (4)(a) into
393     the General Fund.

394          Section 7. Section 20A-11-601 is amended to read:
395          20A-11-601. Political action committees -- Registration -- Criminal penalty for
396     providing false information or accepting unlawful contribution.
397          (1) (a) Each political action committee shall file a statement of organization with the
398     lieutenant governor's office by January 10 of each year, unless the political action committee
399     has filed a notice of dissolution under Subsection (4).
400          (b) If a political action committee is organized after the January 10 filing date, the
401     political action committee shall file an initial statement of organization no later than seven days
402     after:
403          (i) receiving contributions totaling at least $750; or
404          (ii) distributing expenditures for political purposes totaling at least [$50] $750.
405          (c) Each political action committee shall deposit each contribution received in one or
406     more separate accounts in a financial institution that are dedicated only to that purpose.
407          (2) (a) Each political action committee shall designate two officers who have primary
408     decision-making authority for the political action committee.
409          (b) A person may not exercise primary decision-making authority for a political action
410     committee who is not designated under Subsection (2)(a).
411          (3) The statement of organization shall include:
412          (a) the name and address of the political action committee;
413          (b) the name, street address, phone number, occupation, and title of the two primary
414     officers designated under Subsection (2)(a);
415          (c) the name, street address, occupation, and title of all other officers of the political
416     action committee;
417          (d) the name and street address of the organization, individual corporation, association,
418     unit of government, or union that the political action committee represents, if any;
419          (e) the name and street address of all affiliated or connected organizations and their
420     relationships to the political action committee;
421          (f) the name, street address, business address, occupation, and phone number of the

422     committee's treasurer or chief financial officer; and
423          (g) the name, street address, and occupation of each member of the governing and
424     advisory boards, if any.
425          (4) (a) Any registered political action committee that intends to permanently cease
426     operations shall file a notice of dissolution with the lieutenant governor's office.
427          (b) Any notice of dissolution filed by a political action committee does not exempt that
428     political action committee from complying with the financial reporting requirements of this
429     chapter.
430          (5) (a) Unless the political action committee has filed a notice of dissolution under
431     Subsection (4), a political action committee shall file, with the lieutenant governor's office,
432     notice of any change of an officer described in Subsection (2)(a).
433          (b) Notice of a change of a primary officer described in Subsection (2)(a) shall:
434          (i) be filed within 10 days of the date of the change; and
435          (ii) contain the name and title of the officer being replaced, and the name, street
436     address, occupation, and title of the new officer.
437          (6) (a) A person is guilty of providing false information in relation to a political action
438     committee if the person intentionally or knowingly gives false or misleading material
439     information in the statement of organization or the notice of change of primary officer.
440          (b) Each primary officer designated in Subsection (2)(a) is guilty of accepting an
441     unlawful contribution if the political action committee knowingly or recklessly accepts a
442     contribution from a corporation that:
443          (i) was organized less than 90 days before the date of the general election; and
444          (ii) at the time the political action committee accepts the contribution, has failed to file
445     a statement of organization with the lieutenant governor's office as required by Section
446     20A-11-704.
447          (c) A violation of this Subsection (6) is a third degree felony.
448          Section 8. Section 20A-11-602 is amended to read:
449          20A-11-602. Political action committees -- Financial reporting.

450          (1) (a) Each registered political action committee that has received contributions
451     totaling at least $750, or disbursed expenditures totaling at least [$50] $750, during a calendar
452     year shall file a verified financial statement with the lieutenant governor's office:
453          (i) on January 10, reporting contributions and expenditures as of December 31 of the
454     previous year;
455          (ii) seven days before the state political convention of each major political party;
456          (iii) seven days before the regular primary election date;
457          (iv) on September 30; and
458          (v) seven days before:
459          (A) the municipal general election; and
460          (B) the regular general election date.
461          (b) The registered political action committee shall report:
462          (i) a detailed listing of all contributions received and expenditures made since the last
463     statement; and
464          (ii) for a financial statement described in Subsections (1)(a)(ii) through (iv), all
465     contributions and expenditures as of five days before the required filing date of the financial
466     statement.
467          (c) The registered political action committee need not file a statement under this
468     section if it received no contributions and made no expenditures during the reporting period.
469          (2) (a) The verified financial statement shall include:
470          (i) the name and address of any individual who makes a contribution to the reporting
471     political action committee, if known, and the amount of the contribution;
472          (ii) the identification of any publicly identified class of individuals that makes a
473     contribution to the reporting political action committee, if known, and the amount of the
474     contribution;
475          (iii) the name and address of any political action committee, group, or entity, if known,
476     that makes a contribution to the reporting political action committee, and the amount of the
477     contribution;

478          (iv) for each nonmonetary contribution, the fair market value of the contribution;
479          (v) the name and address of each reporting entity that received an expenditure from the
480     reporting political action committee, and the amount of each expenditure;
481          (vi) for each nonmonetary expenditure, the fair market value of the expenditure;
482          (vii) the total amount of contributions received and expenditures disbursed by the
483     reporting political action committee;
484          (viii) a statement by the political action committee's treasurer or chief financial officer
485     certifying that, to the best of the person's knowledge, the financial report is accurate; and
486          (ix) a summary page in the form required by the lieutenant governor that identifies:
487          (A) beginning balance;
488          (B) total contributions during the period since the last statement;
489          (C) total contributions to date;
490          (D) total expenditures during the period since the last statement; and
491          (E) total expenditures to date.
492          (b) (i) Contributions received by a political action committee that have a value of $50
493     or less need not be reported individually, but shall be listed on the report as an aggregate total.
494          (ii) Two or more contributions from the same source that have an aggregate total of
495     more than $50 may not be reported in the aggregate, but shall be reported separately.
496          (3) A group or entity may not divide or separate into units, sections, or smaller groups
497     for the purpose of avoiding the financial reporting requirements of this chapter, and substance
498     shall prevail over form in determining the scope or size of a political action committee.
499          (4) (a) As used in this Subsection (4), "received" means:
500          (i) for a cash contribution, that the cash is given to a political action committee;
501          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
502     instrument or check is negotiated; and
503          (iii) for any other type of contribution, that any portion of the contribution's benefit
504     inures to the political action committee.
505          (b) A political action committee shall report each contribution to the lieutenant

506     governor within [30] 31 days after the contribution is received.
507          (5) A political action committee may not expend a contribution for political purposes if
508     the contribution:
509          (a) is cash or a negotiable instrument;
510          (b) exceeds $50; and
511          (c) is from an unknown source.
512          (6) Within 31 days after receiving a contribution that is cash or a negotiable
513     instrument, exceeds $50, and is from an unknown source, a political action committee shall
514     disburse the amount of the contribution to:
515          (a) the treasurer of the state or a political subdivision for deposit into the state's or
516     political subdivision's general fund; or
517          (b) an organization that is exempt from federal income taxation under Section
518     501(c)(3), Internal Revenue Code.
519          Section 9. Section 20A-11-704 is amended to read:
520          20A-11-704. Statement of organization required for certain new corporations.
521          (1) A corporation that is incorporated, organized, or otherwise created less than 90 days
522     before the date of a general election shall file a statement of organization with the lieutenant
523     governor's office before making a contribution to a political action committee or a political
524     issues committee in association with the election.
525          (2) The statement of organization shall include:
526          (a) the name and street address of the corporation;
527          (b) the name, street address, phone number, occupation, and title of one or more
528     individuals that have primary decision-making authority for the corporation;
529          (c) the name, street address, phone number, occupation, and title of the corporation's
530     chief financial officer;
531          (d) the name, street address, occupation, and title of all other officers or managers of
532     the corporation; and
533          (e) the name, street address, and occupation of each member of the corporation's

534     governing and advisory boards, if any.
535          (3) (a) A corporation shall file with the lieutenant governor's office a notice of intent to
536     cease making contributions, if the corporation:
537          (i) has made a contribution described in Subsection (1); and
538          (ii) intends to permanently cease making contributions described in Subsection (1).
539          (b) A notice filed under Subsection (3)(a) does not exempt the corporation from
540     complying with the financial reporting requirements described in this chapter.
541          Section 10. Section 20A-11-705 is amended to read:
542          20A-11-705. Notice of in-kind contributions.
543          (1) A corporation that makes an in-kind contribution to a reporting entity shall, in
544     accordance with Subsection (2), provide the reporting entity a written notice that includes:
545          (a) the name and address of the corporation;
546          (b) the date of the in-kind expenditure;
547          (c) a description of the in-kind expenditure; and
548          (d) the value, in dollars, of the in-kind expenditure.
549          (2) A corporation shall provide the written notice described in Subsection (1) to the
550     reporting entity:
551          (a) except as provided in Subsection (2)(b), within [30] 31 days after the day on which
552     the corporation makes the in-kind contribution; or
553          (b) within three business days after the day on which the corporation makes the in-kind
554     contribution, if:
555          (i) the in-kind contribution is to a candidate who is contested in a convention and the
556     corporation makes the in-kind contribution within 30 days before the day on which the
557     convention is held;
558          (ii) the in-kind contribution is to a candidate who is contested in a primary election and
559     the corporation makes the in-kind contribution within 30 days before the day on which the
560     primary election is held; or
561          (iii) the in-kind contribution is to a candidate who is contested in a general election and

562     the corporation makes the in-kind contribution within 30 days before the day on which the
563     general election is held.
564          (3) A corporation that provides, and a reporting entity that receives, the written notice
565     described in Subsection (1) shall retain a copy of the notice for five years after the day on
566     which the written notice is provided to the reporting entity.
567          (4) A corporation or reporting entity that fails to comply with the requirements of this
568     section is guilty of a class B misdemeanor.
569          (5) A person that intentionally or knowingly provides, or conspires to provide, false
570     information on a written notice described in this section is guilty of a class B misdemeanor.
571          Section 11. Section 20A-11-801 is amended to read:
572          20A-11-801. Political issues committees -- Registration -- Criminal penalty for
573     providing false information or accepting unlawful contribution.
574          (1) (a) Each political issues committee shall file a statement of organization with the
575     lieutenant governor's office by January 10 of each year, unless the political issues committee
576     has filed a notice of dissolution under Subsection (4).
577          (b) If a political issues committee is organized after the January 10 filing date, the
578     political issues committee shall file an initial statement of organization no later than seven days
579     after:
580          (i) receiving political issues contributions totaling at least $750; or
581          (ii) disbursing political issues expenditures totaling at least $750.
582          (c) Each political issues committee shall deposit each contribution received into one or
583     more separate accounts in a financial institution that are dedicated only to that purpose.
584          (2) Each political issues committee shall designate two officers that have primary
585     decision-making authority for the political issues committee.
586          (3) The statement of organization shall include:
587          (a) the name and street address of the political issues committee;
588          (b) the name, street address, phone number, occupation, and title of the two primary
589     officers designated under Subsection (2);

590          (c) the name, street address, occupation, and title of all other officers of the political
591     issues committee;
592          (d) the name and street address of the organization, individual, corporation,
593     association, unit of government, or union that the political issues committee represents, if any;
594          (e) the name and street address of all affiliated or connected organizations and their
595     relationships to the political issues committee;
596          (f) the name, street address, business address, occupation, and phone number of the
597     committee's treasurer or chief financial officer;
598          (g) the name, street address, and occupation of each member of the supervisory and
599     advisory boards, if any; and
600          (h) the ballot proposition whose outcome they wish to affect, and whether they support
601     or oppose it.
602          (4) (a) Any registered political issues committee that intends to permanently cease
603     operations during a calendar year shall:
604          (i) dispose of all remaining funds by returning the funds to donors or donating the
605     funds to an organization that is exempt from federal income taxation under Section 501(c)(3),
606     Internal Revenue Code; and
607          (ii) after complying with Subsection (4)(a)(i), file a notice of dissolution with the
608     lieutenant governor's office.
609          (b) Any notice of dissolution filed by a political issues committee does not exempt that
610     political issues committee from complying with the financial reporting requirements of this
611     chapter.
612          (5) (a) Unless the political issues committee has filed a notice of dissolution under
613     Subsection (4), a political issues committee shall file, with the lieutenant governor's office,
614     notice of any change of an officer described in Subsection (2).
615          (b) Notice of a change of a primary officer described in Subsection (2) shall:
616          (i) be filed within 10 days of the date of the change; and
617          (ii) contain the name and title of the officer being replaced and the name, street

618     address, occupation, and title of the new officer.
619          (6) (a) A person is guilty of providing false information in relation to a political issues
620     committee if the person intentionally or knowingly gives false or misleading material
621     information in the statement of organization or the notice of change of primary officer.
622          (b) Each primary officer designated in Subsection (2) is guilty of accepting an unlawful
623     contribution if the political issues committee knowingly or recklessly accepts a contribution
624     from a corporation that:
625          (i) was organized less than 90 days before the date of the general election; and
626          (ii) at the time the political issues committee accepts the contribution, has failed to file
627     a statement of organization with the lieutenant governor's office as required by Section
628     20A-11-704.
629          (c) A violation of this Subsection (6) is a third degree felony.
630          Section 12. Section 20A-11-802 is amended to read:
631          20A-11-802. Political issues committees -- Financial reporting.
632          (1) (a) Each registered political issues committee that has received political issues
633     contributions totaling at least $750, or disbursed political issues expenditures totaling at least
634     $750, during a calendar year, shall file a verified financial statement with the lieutenant
635     governor's office:
636          (i) on January 10, reporting contributions and expenditures as of December 31 of the
637     previous year;
638          (ii) seven days before the state political convention of each major political party;
639          (iii) seven days before the regular primary election date;
640          (iv) seven days before the date of an incorporation election, if the political issues
641     committee has received donations or made disbursements to affect an incorporation;
642          (v) at least three days before the first public hearing held as required by Section
643     20A-7-204.1;
644          (vi) if the political issues committee has received or expended funds in relation to an
645     initiative or referendum, at the time the initiative or referendum sponsors submit:

646          (A) the verified and certified initiative packets as required by Section 20A-7-206; or
647          (B) the signed and verified referendum packets as required by Section 20A-7-306;
648          (vii) on September 30; and
649          (viii) seven days before:
650          (A) the municipal general election; and
651          (B) the regular general election.
652          (b) The political issues committee shall report:
653          (i) a detailed listing of all contributions received and expenditures made since the last
654     statement; and
655          (ii) all contributions and expenditures as of five days before the required filing date of
656     the financial statement, except for a financial statement filed on January 10.
657          (c) The political issues committee need not file a statement under this section if it
658     received no contributions and made no expenditures during the reporting period.
659          (2) (a) That statement shall include:
660          (i) the name and address, if known, of any individual who makes a political issues
661     contribution to the reporting political issues committee, and the amount of the political issues
662     contribution;
663          (ii) the identification of any publicly identified class of individuals that makes a
664     political issues contribution to the reporting political issues committee, and the amount of the
665     political issues contribution;
666          (iii) the name and address, if known, of any political issues committee, group, or entity
667     that makes a political issues contribution to the reporting political issues committee, and the
668     amount of the political issues contribution;
669          (iv) the name and address of each reporting entity that makes a political issues
670     contribution to the reporting political issues committee, and the amount of the political issues
671     contribution;
672          (v) for each nonmonetary contribution, the fair market value of the contribution;
673          (vi) except as provided in Subsection (2)(c), the name and address of each individual,

674     entity, or group of individuals or entities that received a political issues expenditure of more
675     than $50 from the reporting political issues committee, and the amount of each political issues
676     expenditure;
677          (vii) for each nonmonetary expenditure, the fair market value of the expenditure;
678          (viii) the total amount of political issues contributions received and political issues
679     expenditures disbursed by the reporting political issues committee;
680          (ix) a statement by the political issues committee's treasurer or chief financial officer
681     certifying that, to the best of the person's knowledge, the financial statement is accurate; and
682          (x) a summary page in the form required by the lieutenant governor that identifies:
683          (A) beginning balance;
684          (B) total contributions during the period since the last statement;
685          (C) total contributions to date;
686          (D) total expenditures during the period since the last statement; and
687          (E) total expenditures to date.
688          (b) (i) Political issues contributions received by a political issues committee that have a
689     value of $50 or less need not be reported individually, but shall be listed on the report as an
690     aggregate total.
691          (ii) Two or more political issues contributions from the same source that have an
692     aggregate total of more than $50 may not be reported in the aggregate, but shall be reported
693     separately.
694          (c) When reporting political issue expenditures made to circulators of initiative
695     petitions, the political issues committee:
696          (i) need only report the amount paid to each initiative petition circulator; and
697          (ii) need not report the name or address of the circulator.
698          (3) (a) As used in this Subsection (3), "received" means:
699          (i) for a cash contribution, that the cash is given to a political issues committee;
700          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
701     instrument or check is negotiated; and

702          (iii) for any other type of contribution, that any portion of the contribution's benefit
703     inures to the political issues committee.
704          (b) A political issues committee shall report each contribution to the lieutenant
705     governor within [30] 31 days after the contribution is received.
706          (4) A political issues committee may not expend a contribution for a political issues
707     expenditure if the contribution:
708          (a) is cash or a negotiable instrument;
709          (b) exceeds $50; and
710          (c) is from an unknown source.
711          (5) Within 31 days after receiving a contribution that is cash or a negotiable
712     instrument, exceeds $50, and is from an unknown source, a political issues committee shall
713     disburse the amount of the contribution to:
714          (a) the treasurer of the state or a political subdivision for deposit into the state's or
715     political subdivision's general fund; or
716          (b) an organization that is exempt from federal income taxation under Section
717     501(c)(3), Internal Revenue Code.
718          Section 13. Section 20A-11-803 is amended to read:
719          20A-11-803. Criminal penalties -- Fines.
720          (1) (a) Each political issues committee that fails to file a financial statement before the
721     deadline is subject to a fine imposed in accordance with Section 20A-11-1005.
722          (b) Each political issues committee that fails to file a financial statement described in
723     Subsection 20A-11-802(1)(a)(vii) or (viii) is guilty of a class B misdemeanor.
724          [(b)] (c) The lieutenant governor shall report all violations of Subsection (1)[(a)](b) to
725     the attorney general.
726          (2) Within 30 days after a deadline for the filing of the January 10 statement, the
727     lieutenant governor shall review each filed statement to ensure that:
728          (a) each political issues committee that is required to file a statement has filed one; and
729          (b) each statement contains the information required by this part.

730          (3) If it appears that any political issues committee has failed to file the January 10
731     statement, if it appears that a filed statement does not conform to the law, or if the lieutenant
732     governor has received a written complaint alleging a violation of the law or the falsity of any
733     statement, the lieutenant governor shall, within five days of discovery of a violation or receipt
734     of a written complaint, notify the political issues committee of the violation or written
735     complaint and direct the political issues committee to file a statement correcting the problem.
736          (4) (a) It is unlawful for any political issues committee to fail to file or amend a
737     statement within seven days after receiving notice from the lieutenant governor under this
738     section.
739          (b) Each political issues committee who violates Subsection (4)(a) is guilty of a class B
740     misdemeanor.
741          (c) The lieutenant governor shall report all violations of Subsection (4)(a) to the
742     attorney general.
743          (d) In addition to the criminal penalty described in Subsection (4)(b), the lieutenant
744     governor shall impose a civil fine of $1,000 against a political issues committee that violates
745     Subsection (4)(a).
746          Section 14. Section 20A-11-1005 is amended to read:
747          20A-11-1005. Fines for failing to file a financial statement.
748          (1) Except as provided in [Subsections] Subsection 20A-11-512[(1)(b) and] (4), the
749     chief election officer shall fine a filing entity $100 for failing to file a financial statement by the
750     filing deadline.
751          (2) If a filing entity is unable to pay the fine or files an affidavit of impecuniosity in a
752     manner similar to Subsection 20A-9-201(5)(d), the chief election officer shall impose the fine
753     against the candidate or treasurer, as appropriate.
754          (3) The chief election officer shall deposit fines collected under this chapter in the
755     General Fund.
756          Section 15. Section 20A-11-1301 is amended to read:
757          20A-11-1301. School board office candidate -- Campaign finance requirements --

758     Candidate as a political action committee officer -- No personal use -- Contribution
759     reporting deadline -- Report other accounts -- Anonymous contributions.
760          (1) (a) (i) Each school board office candidate shall deposit each contribution and public
761     service assistance received in one or more separate accounts in a financial institution that are
762     dedicated only to that purpose.
763          (ii) A school board office candidate may:
764          (A) receive a contribution or public service assistance from a political action
765     committee registered under Section 20A-11-601; and
766          (B) be designated by a political action committee as an officer who has primary
767     decision-making authority as described in Section 20A-11-601.
768          (b) A school board office candidate may not use money deposited in an account
769     described in Subsection (1)(a)(i) for:
770          (i) a personal use expenditure; or
771          (ii) an expenditure prohibited by law.
772          (2) A school board office candidate may not deposit or mingle any contributions or
773     public service assistance received into a personal or business account.
774          (3) A school board office candidate may not make any political expenditures prohibited
775     by law.
776          (4) If a person who is no longer a school board office candidate chooses not to expend
777     the money remaining in a campaign account, the person shall continue to file the year-end
778     summary report required by Section 20A-11-1302 until the statement of dissolution and final
779     summary report required by Section 20A-11-1304 are filed with the lieutenant governor.
780          (5) (a) Except as provided in Subsection (5)(b) and Section 20A-11-402, a person who
781     is no longer a school board office candidate may not expend or transfer the money in a
782     campaign account in a manner that would cause the former school board office candidate to
783     recognize the money as taxable income under federal tax law.
784          (b) A person who is no longer a school board office candidate may transfer the money
785     in a campaign account in a manner that would cause the former school board office candidate

786     to recognize the money as taxable income under federal tax law if the transfer is made to a
787     campaign account for federal office.
788          (6) (a) As used in this Subsection (6), "received" means the same as that term is
789     defined in Subsection 20A-11-1303(1)(a).
790          (b) Each school board office candidate shall report to the chief election officer each
791     contribution and public service assistance received by the school board office candidate:
792          (i) except as provided in Subsection (6)(b)(ii), within [30] 31 days after the day on
793     which the contribution or public service assistance is received; or
794          (ii) within three business days after the day on which the contribution or public service
795     assistance is received, if:
796          (A) the school board office candidate is contested in a convention and the contribution
797     or public service assistance is received within 30 days before the day on which the convention
798     is held;
799          [(A)] (B) the school board office candidate is contested in a primary election and the
800     contribution or public service assistance is received within 30 days before the day on which the
801     primary election is held; or
802          [(B)] (C) the school board office candidate is contested in a general election and the
803     contribution or public service assistance is received within 30 days before the day on which the
804     general election is held.
805          (c) For each contribution or provision of public service assistance that a school board
806     office candidate fails to report within the time period described in Subsection (6)(b), the chief
807     election officer shall impose a fine against the school board office candidate in an amount
808     equal to:
809          (i) (A) 10% of the amount of the contribution, if the school board office candidate
810     reports the contribution within 60 days after the day on which the time period described in
811     Subsection (6)(b) ends; or
812          (B) 20% of the amount of the contribution, if the school board office candidate fails to
813     report the contribution within 60 days after the day on which the time period described in

814     Subsection (6)(b) ends; or
815          (ii) (A) 10% of the value of the public service assistance, if the school board office
816     candidate reports the public service assistance within 60 days after the day on which the time
817     period described in Subsection (6)(b) ends; or
818          (B) 20% of the amount of the public service assistance, if the school board office
819     candidate fails to report the public service assistance within 60 days after the day on which the
820     time period described in Subsection (6)(b) ends.
821          (d) The chief election officer shall:
822          (i) deposit money received under Subsection (6)(c) into the General Fund; and
823          (ii) report on the chief election officer's website, in the location where reports relating
824     to each school board office candidate are available for public access:
825          (A) each fine imposed by the chief election officer against the school board office
826     candidate;
827          (B) the amount of the fine;
828          (C) the amount of the contribution to which the fine relates; and
829          (D) the date of the contribution.
830          (7) Within [30] 31 days after receiving a contribution that is cash or a negotiable
831     instrument, exceeds $50, and is from an unknown source, a school board office candidate shall
832     disburse the contribution to:
833          (a) the treasurer of the state or a political subdivision for deposit into the state's or
834     political subdivision's general fund; or
835          (b) an organization that is exempt from federal income taxation under Section
836     501(c)(3), Internal Revenue Code.
837          (8) (a) As used in this Subsection (8), "account" means an account in a financial
838     institution:
839          (i) that is not described in Subsection (1)(a)(i); and
840          (ii) into which or from which a person who, as a candidate for an office, other than a
841     school board office for which the person files a declaration of candidacy or federal office, or as

842     a holder of an office, other than a school board office for which the person files a declaration of
843     candidacy or federal office, deposits a contribution or makes an expenditure.
844          (b) A school board office candidate shall include on any financial statement filed in
845     accordance with this part:
846          (i) a contribution deposited in an account:
847          (A) since the last campaign finance statement was filed; or
848          (B) that has not been reported under a statute or ordinance that governs the account; or
849          (ii) an expenditure made from an account:
850          (A) since the last campaign finance statement was filed; or
851          (B) that has not been reported under a statute or ordinance that governs the account.
852          Section 16. Section 20A-11-1502 is amended to read:
853          20A-11-1502. Campaign financial reporting of expenditures -- Filing
854     requirements -- Statement contents.
855          (1) (a) Each labor organization that has made expenditures for political purposes or
856     political issues expenditures on current or proposed ballot issues that total at least $750 during
857     a calendar year shall file a verified financial statement with the lieutenant governor's office:
858          (i) on January 10, reporting expenditures as of December 31 of the previous year;
859          (ii) seven days before the regular primary election date;
860          (iii) on September 30; and
861          (iv) seven days before the regular general election date.
862          (b) The labor organization shall report:
863          (i) a detailed listing of all expenditures made since the last statement; and
864          (ii) for a financial statement described in Subsections (1)(a)(ii) through (iv), all
865     expenditures as of five days before the required filing date of the financial statement.
866          (c) The labor organization [need not] is not required to file a financial statement under
867     this section if the labor organization:
868          (i) made no expenditures during the reporting period; or
869          (ii) reports [its] the labor organization's expenditures during the reporting period under

870     another part of this chapter.
871          (2) The financial statement shall include:
872          (a) the name and address of each reporting entity that received an expenditure or
873     political issues expenditure of more than $50 from the labor organization, and the amount of
874     each expenditure or political issues expenditure;
875          (b) the total amount of expenditures disbursed by the labor organization; and
876          (c) a statement by the labor organization's treasurer or chief financial officer certifying
877     the accuracy of the financial statement.
878          Section 17. Section 20A-11-1703 is amended to read:
879          20A-11-1703. Exceptions.
880          (1) A registered political party is not required to comply with the requirements of this
881     part.
882          (2) A reporting entity is not required to report an independent expenditure under this
883     part if the reporting party:
884          (a) reports the expenditure under another part in this chapter; and
885          (b) in the report described in Subsection (2)(a):
886          (i) identifies the expenditure as an independent expenditure; and
887          (ii) provides the information, described in Section 20A-11-1704, in relation to the
888     independent expenditure.
889          Section 18. Section 20A-11-1704 is amended to read:
890          20A-11-1704. Independent expenditure report.
891          (1) Except as provided in Section 20A-11-1703, within [30] 31 days after the day on
892     which a person has made a total of at least $1,000 in independent expenditures during an
893     election cycle, the person shall file an independent expenditure report with the chief election
894     officer.
895          (2) Except as provided in Section 20A-11-1703, within [30] 31 days after the day on
896     which a person has made a total of at least $1,000 in independent expenditures during an
897     election cycle that were not reported in an independent expenditure report already filed with the

898     chief election officer during the same election cycle, the person shall file another independent
899     expenditure report with the chief election officer.
900          (3) An independent expenditure report shall include the following information:
901          (a) if the person who made the independent expenditures is an individual, the person's
902     name, address, and phone number;
903          (b) if the person who made the independent expenditures is not an individual:
904          (i) the person's name, address, and phone number; and
905          (ii) the name, address, and phone number of an individual who may be contacted by the
906     chief election officer in relation to the independent expenditure report; and
907          (c) for each independent expenditure made by the person during the current election
908     cycle that was not reported in a previous independent expenditure report:
909          (i) the date of the independent expenditure;
910          (ii) the amount of the independent expenditure;
911          (iii) the candidate or ballot proposition for which the independent expenditure
912     expressly advocates the success or defeat and a description of whether the independent
913     expenditure supports or opposes the candidate or ballot proposition;
914          (iv) the identity, address, and phone number of the person to whom the independent
915     expenditure was made;
916          (v) a description of the goods or services obtained by the independent expenditure; and
917          (vi) for each person who, for political purposes, made cumulative donations of $1,000
918     or more during the current election cycle to the filer of the independent expenditure report:
919          (A) the identity, address, and phone number of the person;
920          (B) the date of the donation; and
921          (C) the amount of the donation.
922          (4) (a) If the person filing an independent expenditure report is an individual, the
923     person shall sign the independent expenditure report and certify that the information contained
924     in the report is complete and accurate.
925          (b) If the person filing an independent expenditure report is not an individual:

926          (i) the person filing the independent expenditure report shall designate an authorized
927     individual to sign the independent expenditure report on behalf of the person; and
928          (ii) the individual designated under Subsection (4)(b)(i) shall sign the independent
929     expenditure report and certify that the information contained in the report is complete and
930     accurate.
931          (5) If a person who files an independent expenditure report previously filed an
932     independent expenditure report during, or in relation to, the same election cycle that includes
933     information, described in Subsection (3)(a) or (b), that has changed since the person filed the
934     previous independent expenditure report, the person shall include in the most recent
935     independent expenditure report a description of the information that has changed that includes
936     both the old information and the new information.
937          (6) An independent expenditure report is a public record under Title 63G, Chapter 2,
938     Government Records Access and Management Act.
939          Section 19. Section 20A-12-303 is amended to read:
940          20A-12-303. Separate account for campaign funds -- Reporting contributions.
941          (1) The judge or the judge's personal campaign committee shall deposit each
942     contribution in one or more separate personal campaign accounts in a financial institution.
943          (2) The judge or the judge's personal campaign committee may not deposit or mingle
944     any contributions received into a personal or business account.
945          (3) (a) As used in this Subsection (3) and Section 20A-12-305, "received" means:
946          (i) for a cash contribution, that the cash is given to a judge or the judge's personal
947     campaign committee;
948          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
949     instrument or check is negotiated; and
950          (iii) for any other type of contribution, that any portion of the contribution's benefit
951     inures to the judge.
952          (b) The judge or the judge's personal campaign committee shall report to the lieutenant
953     governor each contribution received by the judge, within [30] 31 days after the day on which

954     the contribution is received.
955          (c) For each contribution that a judge fails to report within the time period described in
956     Subsection (3)(b), the lieutenant governor shall impose a fine against the judge in an amount
957     equal to:
958          (i) 10% of the amount of the contribution if the judge reports the contribution within
959     60 days after the day on which the time period described in Subsection (3)(b) ends; or
960          (ii) 20% of the amount of the contribution, if the judge fails to report the contribution
961     within 60 days after the day on which the time period described in Subsection (3)(b) ends.
962          (d) The lieutenant governor shall:
963          (i) deposit money received under Subsection (3)(c) into the General Fund; and
964          (ii) report on the lieutenant governor's website, in the location where reports relating to
965     each judge are available for public access:
966          (A) each fine imposed by the lieutenant governor against the judge;
967          (B) the amount of the fine;
968          (C) the amount of the contribution to which the fine relates; and
969          (D) the date of the contribution.
970          (4) Within [30] 31 days after receiving a contribution that is cash or a negotiable
971     instrument, exceeds $50, and is from an unknown source, a judge or the judge's personal
972     campaign committee shall disburse the amount of the contribution to:
973          (a) the treasurer of the state or a political subdivision for deposit into the state's or
974     political subdivision's general fund; or
975          (b) an organization that is exempt from federal income taxation under Section
976     501(c)(3), Internal Revenue Code.