1     
CAMPAIGN FINANCE MODIFICATIONS

2     
2021 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Suzanne Harrison

5     
Senate Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill makes changes to the Election Code regarding campaign disclosure and
10     reporting requirements.
11     Highlighted Provisions:
12          This bill:
13          ▸     defines terms;
14          ▸     clarifies when an expenditure is made for campaign disclosure and reporting
15     purposes;
16          ▸     modifies certain reporting deadlines for campaign contributions and expenditures;
17          ▸     modifies certain penalties for violations of political disclosure, reporting, and
18     polling violations;
19          ▸     imposes penalties for a person who violates campaign and political advertisement
20     provisions; and
21          ▸     makes technical and conforming changes.
22     Money Appropriated in this Bill:
23          None
24     Other Special Clauses:
25          None
26     Utah Code Sections Affected:
27     AMENDS:

28          20A-11-105, as last amended by Laws of Utah 2019, Chapter 255
29          20A-11-201, as last amended by Laws of Utah 2019, Chapter 74
30          20A-11-204, as last amended by Laws of Utah 2019, Chapter 74
31          20A-11-206, as last amended by Laws of Utah 2020, Chapters 22 and 31
32          20A-11-301, as last amended by Laws of Utah 2019, Chapter 74
33          20A-11-303, as last amended by Laws of Utah 2019, Chapter 74
34          20A-11-305, as last amended by Laws of Utah 2020, Chapters 22 and 31
35          20A-11-403, as last amended by Laws of Utah 2020, Chapter 22
36          20A-11-507, as last amended by Laws of Utah 2019, Chapter 74
37          20A-11-511, as last amended by Laws of Utah 2019, Chapter 74
38          20A-11-602, as last amended by Laws of Utah 2019, Chapters 74 and 116
39          20A-11-701.5, as renumbered and amended by Laws of Utah 2019, Chapter 74
40          20A-11-801, as last amended by Laws of Utah 2020, Chapter 22
41          20A-11-802, as last amended by Laws of Utah 2019, Chapter 116
42          20A-11-901, as last amended by Laws of Utah 2019, Chapter 154
43          20A-11-905, as enacted by Laws of Utah 2013, Chapter 86
44          20A-11-1005, as last amended by Laws of Utah 2018, Chapters 11 and 83
45          20A-11-1301, as last amended by Laws of Utah 2019, Chapter 74
46          20A-11-1502, as last amended by Laws of Utah 2018, Chapter 83
47          20A-11-1704, as last amended by Laws of Utah 2018, Chapter 83
48          20A-12-303, as last amended by Laws of Utah 2018, Chapter 83
49     

50     Be it enacted by the Legislature of the state of Utah:
51          Section 1. Section 20A-11-105 is amended to read:
52          20A-11-105. Deadline for payment of fine -- Reports.
53          (1) A person against whom the lieutenant governor imposes a fine under this chapter
54     shall pay the fine before 5 p.m. within 30 days after the day on which the lieutenant governor
55     imposes the fine.
56          (2) For each fine that the lieutenant governor imposes under this chapter, the lieutenant
57     governor shall:
58          (a) report on the lieutenant governor's website, in the location where reports relating to

59     the person are available for public access:
60          (i) the statutory basis for the fine;
61          (ii) the amount of the fine;
62          (iii) the amount of the contribution or expenditure to which the fine relates; and
63          (iv) the date of the contribution or expenditure; and
64          (b) publish a summary of all reports made under Subsection (2)(a) in a centralized
65     location available for public access on the lieutenant governor's website.
66          Section 2. Section 20A-11-201 is amended to read:
67          20A-11-201. State office -- Separate bank account for campaign funds -- No
68     personal use -- State office candidate reporting deadline -- Report other accounts --
69     Anonymous contributions.
70          (1) (a) Each state office candidate or the candidate's personal campaign committee
71     shall deposit each contribution received in one or more separate campaign accounts in a
72     financial institution.
73          (b) A state office candidate or a candidate's personal campaign committee may not use
74     money deposited in a campaign account for:
75          (i) a personal use expenditure; or
76          (ii) an expenditure prohibited by law.
77          (c) Each state officeholder or the state officeholder's personal campaign committee
78     shall deposit each contribution and public service assistance received in one or more separate
79     campaign accounts in a financial institution.
80          (d) A state officeholder or a state officeholder's personal campaign committee may not
81     use money deposited in a campaign account for:
82          (i) a personal use expenditure; or
83          (ii) an expenditure prohibited by law.
84          (2) (a) A state office candidate or the candidate's personal campaign committee may
85     not deposit or mingle any contributions received into a personal or business account.
86          (b) A state officeholder or the state officeholder's personal campaign committee may
87     not deposit or mingle any contributions or public service assistance received into a personal or
88     business account.
89          (3) If a person who is no longer a state office candidate chooses not to expend the

90     money remaining in a campaign account, the person shall continue to file the year-end
91     summary report required by Section 20A-11-203 until the statement of dissolution and final
92     summary report required by Section 20A-11-205 are filed with the lieutenant governor.
93          (4) (a) Except as provided in Subsection (4)(b) and Section 20A-11-402, a person who
94     is no longer a state office candidate may not expend or transfer the money in a campaign
95     account in a manner that would cause the former state office candidate to recognize the money
96     as taxable income under federal tax law.
97          (b) A person who is no longer a state office candidate may transfer the money in a
98     campaign account in a manner that would cause the former state office candidate to recognize
99     the money as taxable income under federal tax law if the transfer is made to a campaign
100     account for federal office.
101          (5) (a) As used in this Subsection (5) [and Section 20A-11-204], "received" means[:]
102     the same as that term is defined in Subsection 20A-11-204(1)(b).
103          [(i) for a cash contribution, that the cash is given to a state office candidate or a
104     member of the candidate's personal campaign committee;]
105          [(ii) for a contribution that is a negotiable instrument or check, that the negotiable
106     instrument or check is negotiated; and]
107          [(iii) for any other type of contribution, that any portion of the contribution's benefit
108     inures to the state office candidate.]
109          (b) For purposes of this section, an expenditure is made at the time described in
110     Section 20A-11-204.
111          [(b)] (c) Each state office candidate shall report to the lieutenant governor each
112     contribution received and expenditure made by the state office candidate:
113          (i) except as provided in Subsection (5)[(b)](c)(ii), within 31 days after the day on
114     which the contribution is received or the expenditure is made; or
115          (ii) within [three] five business days after the day on which the contribution is received
116     or the expenditure is made, if:
117          (A) the state office candidate is contested in a convention and the contribution is
118     received or the expenditure is made within 30 days before the day on which the convention is
119     held;
120          (B) the state office candidate is contested in a primary election and the contribution is

121     received or the expenditure is made within 30 days before the day on which the primary
122     election is held; or
123          (C) the state office candidate is contested in a general election and the contribution is
124     received or the expenditure is made within 30 days before the day on which the general
125     election is held.
126          (d) If the exact amount of an expenditure cannot be determined before the deadline to
127     report the expenditure, the state office candidate shall:
128          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
129     and
130          (ii) report the exact amount of the expenditure, if the amount is different than the
131     amount reported under Subsection (5)(d)(i), in an amended report or the next scheduled report.
132          [(c)] (e) Except as provided in Subsection (5)[(d)](f), for each contribution or
133     expenditure that a state office candidate fails to report within the time period described in
134     Subsection (5)[(b)](c), the lieutenant governor shall impose a fine against the state office
135     candidate in an amount equal to:
136          (i) the greater of $250 or 10% of the amount of the contribution or expenditure, if the
137     state office candidate reports the contribution or expenditure within 60 days after the day on
138     which the time period described in Subsection (5)[(b)](c) ends; or
139          (ii) the greater $250 or 20% of the amount of the contribution or expenditure, if the
140     state office candidate fails to report the contribution or expenditure within 60 days after the day
141     on which the time period described in Subsection (5)[(b)](c) ends.
142          [(d)] (f) The lieutenant governor may waive the fine described in Subsection (5)[(c)](e)
143     and issue a warning to the state office candidate if:
144          (i) the contribution that the state office candidate fails to report is paid by the state
145     office candidate from the state office candidate's personal funds;
146          (ii) the state office candidate has not previously violated Subsection (5)[(c)](e) in
147     relation to a contribution paid by the state office candidate from the state office candidate's
148     personal funds; and
149          (iii) the lieutenant governor determines that the failure to timely report the contribution
150     is due to the state office candidate not understanding that the reporting requirement includes a
151     contribution paid by a state office candidate from the state office candidate's personal funds.

152          [(e)] (g) The lieutenant governor shall[: (i)] deposit money received under Subsection
153     (5)[(c)](e) into the General Fund[; and].
154          [(ii) report on the lieutenant governor's website, in the location where reports relating
155     to each state office candidate are available for public access:]
156          [(A) each fine imposed by the lieutenant governor against the state office candidate;]
157          [(B) the amount of the fine;]
158          [(C) the amount of the contribution to which the fine relates; and]
159          [(D) the date of the contribution.]     
160          (6) (a) As used in this Subsection (6), "account" means an account in a financial
161     institution:
162          (i) that is not described in Subsection (1)(a); and
163          (ii) into which or from which a person who, as a candidate for an office, other than the
164     state office for which the person files a declaration of candidacy or federal office, or as a holder
165     of an office, other than a state office for which the person files a declaration of candidacy or
166     federal office, deposits a contribution or makes an expenditure.
167          (b) A state office candidate shall include on any financial statement filed in accordance
168     with this part:
169          (i) a contribution deposited in an account:
170          (A) since the last campaign finance statement was filed; or
171          (B) that has not been reported under a statute or ordinance that governs the account; or
172          (ii) an expenditure made from an account:
173          (A) since the last campaign finance statement was filed; or
174          (B) that has not been reported under a statute or ordinance that governs the account.
175          (7) Within 31 days after receiving a contribution that is cash or a negotiable
176     instrument, exceeds $50, and is from an unknown source, a state office candidate shall disburse
177     the amount of the contribution to:
178          (a) the treasurer of the state or a political subdivision for deposit into the state's or
179     political subdivision's general fund; or
180          (b) an organization that is exempt from federal income taxation under Section
181     501(c)(3), Internal Revenue Code.
182          Section 3. Section 20A-11-204 is amended to read:

183          20A-11-204. State office candidate and state officeholder -- Financial reporting
184     requirements -- Interim reports.
185          (1) As used in this section:
186          (a) "Campaign account" means a separate campaign account required under Subsection
187     20A-11-201(1)(a) or (c).
188          (b) "Received" means:
189          (i) for a cash contribution, that the cash is given to a state office candidate or a member
190     of the candidate's personal campaign committee;
191          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
192     instrument or check is negotiated; and
193          (iii) for any other type of contribution, that any portion of the contribution's benefit
194     inures to the state office candidate.
195          (2) For purposes of this section, an expenditure is made on the earlier of:
196          (a) the date on which the action or event described in Subsection 20A-11-101(15)(a)
197     occurs; or
198          (b) the date on which a benefit inures to the state office candidate if the state office
199     candidate expects or reasonably should expect to make an expenditure in exchange for the
200     benefit.
201          [(1)] (3) Except as provided in Subsection [(2)] (4), each state office candidate shall
202     file an interim report at the following times in any year in which the candidate has filed a
203     declaration of candidacy for a public office:
204          (a) (i) seven days before the candidate's political convention; or
205          (ii) for an unaffiliated candidate, the fourth Saturday in March;
206          (b) seven days before the regular primary election date;
207          (c) September 30; and
208          (d) seven days before the regular general election date.
209          [(2)] (4) If a state office candidate is a state office candidate seeking appointment for a
210     midterm vacancy, the state office candidate:
211          (a) shall file an interim report:
212          (i) (A) no later than seven days before the day on which the political party of the party
213     for which the state office candidate seeks nomination meets to declare a nominee for the

214     governor to appoint in accordance with Section 20A-1-504; and
215          (B) two days before the day on which the political party of the party for which the state
216     office candidate seeks nomination meets to declare a nominee for the governor to appoint in
217     accordance with Subsection 20A-1-504(1)(b)(i); or
218          (ii) if a state office candidate decides to seek the appointment with less than seven days
219     before the party meets, or the political party schedules the meeting to declare a nominee less
220     than seven days before the day of the meeting, no later than 5 p.m. on the last day of business
221     before the day on which the party meets; and
222          (b) is not required to file an interim report at the times described in Subsection [(1)]
223     (3).
224          [(3) (a) As used in this Subsection (3), "campaign account" means a separate campaign
225     account required under Subsection 20A-11-201(1)(a) or (c).]
226          [(b)] (5) Each state officeholder who has a campaign account that has not been
227     dissolved under Section 20A-11-205 shall, in an even year, file an interim report at the
228     following times, regardless of whether an election for the state officeholder's office is held that
229     year:
230          (a) (i) [(A)] seven days before the political convention for the political party of the state
231     officeholder; or
232          [(B)] (ii) for an unaffiliated state officeholder, the fourth Saturday in March;
233          [(ii)] (b) seven days before the regular primary election date;
234          [(iii)] (c) September 30; and
235          [(iv)] (d) seven days before the regular general election date.
236          [(4)] (6) Each interim report shall include the following information:
237          (a) the net balance of the last summary report, if any;
238          (b) a single figure equal to the total amount of receipts reported on all prior interim
239     reports, if any, during the calendar year in which the interim report is due;
240          (c) a single figure equal to the total amount of expenditures reported on all prior
241     interim reports, if any, filed during the calendar year in which the interim report is due;
242          (d) a detailed listing of:
243          (i) for a state office candidate, each contribution received since the last summary report
244     that has not been reported in detail on a prior interim report; or

245          (ii) for a state officeholder, each contribution and public service assistance received
246     since the last summary report that has not been reported in detail on a prior interim report;
247          (e) for each nonmonetary contribution:
248          (i) the fair market value of the contribution with that information provided by the
249     contributor; and
250          (ii) a specific description of the contribution;
251          (f) a detailed listing of each expenditure made since the last summary report that has
252     not been reported in detail on a prior interim report;
253          (g) for each nonmonetary expenditure, the fair market value of the expenditure;
254          (h) a net balance for the year consisting of the net balance from the last summary
255     report, if any, plus all receipts since the last summary report minus all expenditures since the
256     last summary report;
257          (i) a summary page in the form required by the lieutenant governor that identifies:
258          (i) beginning balance;
259          (ii) total contributions and public service assistance received during the period since
260     the last statement;
261          (iii) total contributions and public service assistance received to date;
262          (iv) total expenditures during the period since the last statement; and
263          (v) total expenditures to date; and
264          (j) the name of a political action committee for which the state office candidate or state
265     officeholder is designated as an officer who has primary decision-making authority under
266     Section 20A-11-601.
267          [(5)] (7) (a) In preparing each interim report, all receipts and expenditures shall be
268     reported as of five days before the required filing date of the report.
269          (b) Any negotiable instrument or check received by a state office candidate or state
270     officeholder more than five days before the required filing date of a report required by this
271     section shall be included in the interim report.
272          Section 4. Section 20A-11-206 is amended to read:
273          20A-11-206. State office candidate -- Failure to file reports -- Penalties.
274          (1) A state office candidate who fails to file a financial statement before the deadline is
275     subject to a fine imposed in accordance with Section 20A-11-1005.

276          (2) If a state office candidate fails to file an interim report described in Subsections
277     20A-11-204[(1)](3)(b) through (d), the lieutenant governor may send an electronic notice to the
278     state office candidate and the political party of which the state office candidate is a member, if
279     any, that states:
280          (a) that the state office candidate failed to timely file the report; and
281          (b) that, if the state office candidate fails to file the report within 24 hours after the
282     deadline for filing the report, the state office candidate will be disqualified and the political
283     party will not be permitted to replace the candidate.
284          (3) (a) The lieutenant governor shall disqualify a state office candidate and inform the
285     county clerk and other appropriate election officials that the state office candidate is
286     disqualified if the state office candidate fails to file an interim report described in Subsections
287     20A-11-204[(1)](3)(b) through (d) within 24 hours after the deadline for filing the report.
288          (b) The political party of a state office candidate who is disqualified under Subsection
289     (3)(a) may not replace the state office candidate.
290          (4) (a) If a state office candidate is disqualified under Subsection (3)(a), the election
291     official shall:
292          (i) remove the state office candidate's name from the ballot; or
293          (ii) if removing the state office candidate's name from the ballot is not practicable,
294     inform the voters by any practicable method that the state office candidate has been
295     disqualified and that votes cast for the state office candidate will not be counted.
296          (b) An election official may fulfill the requirement described in Subsection (4)(a) in
297     relation to a mailed ballot, including a military or overseas ballot, by including with the ballot a
298     written notice directing the voter to a public website that will inform the voter whether a
299     candidate on the ballot is disqualified.
300          (5) A state office candidate is not disqualified if:
301          (a) the state office candidate timely files the reports described in Subsections
302     20A-11-204[(1)](3)(b) through (d) no later than 24 hours after the applicable deadlines for
303     filing the reports;
304          (b) the reports are completed, detailing accurately and completely the information
305     required by this part except for inadvertent omissions or insignificant errors or inaccuracies;
306     and

307          (c) the omissions, errors, or inaccuracies described in Subsection (5)(b) are corrected in
308     an amended report or the next scheduled report.
309          (6) (a) Within 60 days after a deadline for the filing of a summary report, the lieutenant
310     governor shall review each filed summary report to ensure that:
311          (i) each state office candidate that is required to file a summary report has filed one;
312     and
313          (ii) each summary report contains the information required by this part.
314          (b) If it appears that any state office candidate has failed to file the summary report
315     required by law, if it appears that a filed summary report does not conform to the law, or if the
316     lieutenant governor has received a written complaint alleging a violation of the law or the
317     falsity of any summary report, the lieutenant governor shall, within five days of discovery of a
318     violation or receipt of a written complaint, notify the state office candidate of the violation or
319     written complaint and direct the state office candidate to file a summary report correcting the
320     problem.
321          (c) (i) It is unlawful for a state office candidate to fail to file or amend a summary
322     report within seven days after receiving notice from the lieutenant governor described in this
323     Subsection (6).
324          (ii) Each state office candidate who violates Subsection (6)(c)(i) is guilty of a class B
325     misdemeanor.
326          (iii) The lieutenant governor shall report all violations of Subsection (6)(c)(i) to the
327     attorney general.
328          (iv) In addition to the criminal penalty described in Subsection (6)(c)(ii), the lieutenant
329     governor shall impose a civil fine of $100 against a state office candidate who violates
330     Subsection (6)(c)(i).
331          Section 5. Section 20A-11-301 is amended to read:
332          20A-11-301. Legislative office -- Campaign finance requirements -- Candidate as
333     a political action committee officer -- No personal use -- Legislative office candidate
334     reporting deadline -- Report other accounts -- Anonymous contributions.
335          (1) (a) (i) Each legislative office candidate shall deposit each contribution received in
336     one or more separate accounts in a financial institution that are dedicated only to that purpose.
337          (ii) A legislative office candidate may:

338          (A) receive a contribution from a political action committee registered under Section
339     20A-11-601; and
340          (B) be designated by a political action committee as an officer who has primary
341     decision-making authority as described in Section 20A-11-601.
342          (b) A legislative office candidate or the candidate's personal campaign committee may
343     not use money deposited in an account described in Subsection (1)(a)(i) for:
344          (i) a personal use expenditure; or
345          (ii) an expenditure prohibited by law.
346          (c) (i) Each legislative officeholder shall deposit each contribution and public service
347     assistance received in one or more separate accounts in a financial institution that are dedicated
348     only to that purpose.
349          (ii) A legislative officeholder may:
350          (A) receive a contribution or public service assistance from a political action
351     committee registered under Section 20A-11-601; and
352          (B) be designated by a political action committee as an officer who has primary
353     decision-making authority as described in Section 20A-11-601.
354          (d) A legislative officeholder or the legislative officeholder's personal campaign
355     committee may not use money deposited in an account described in Subsection (1)(c)(i) for:
356          (i) a personal use expenditure; or
357          (ii) an expenditure prohibited by law.
358          (2) (a) A legislative office candidate may not deposit or mingle any contributions
359     received into a personal or business account.
360          (b) A legislative officeholder may not deposit or mingle any contributions or public
361     service assistance received into a personal or business account.
362          (3) If a person who is no longer a legislative candidate chooses not to expend the
363     money remaining in a campaign account, the person shall continue to file the year-end
364     summary report required by Section 20A-11-302 until the statement of dissolution and final
365     summary report required by Section 20A-11-304 are filed with the lieutenant governor.
366          (4) (a) Except as provided in Subsection (4)(b) and Section 20A-11-402, a person who
367     is no longer a legislative office candidate may not expend or transfer the money in a campaign
368     account in a manner that would cause the former legislative office candidate to recognize the

369     money as taxable income under federal tax law.
370          (b) A person who is no longer a legislative office candidate may transfer the money in
371     a campaign account in a manner that would cause the former legislative office candidate to
372     recognize the money as taxable income under federal tax law if the transfer is made to a
373     campaign account for federal office.
374          (5) (a) As used in this Subsection (5) [and Section 20A-11-303], "received" means[:]
375     the same as that term is defined in Section 20A-11-303(1)(b).
376          [(i) for a cash contribution, that the cash is given to a legislative office candidate or a
377     member of the candidate's personal campaign committee;]
378          [(ii) for a contribution that is a negotiable instrument or check, that the negotiable
379     instrument or check is negotiated; and]
380          [(iii) for any other type of contribution, that any portion of the contribution's benefit
381     inures to the legislative office candidate.]
382          (b) For purposes of this section, an expenditure is made at the time described in
383     Section 20A-11-303.
384          [(b)] (c) Each legislative office candidate shall report to the lieutenant governor each
385     contribution received and expenditure made by the legislative office candidate:
386          (i) except as provided in Subsection (5)[(b)](c)(ii), within 31 days after the day on
387     which the contribution is received or the expenditure is made; or
388          (ii) within [three] five business days after the day on which the contribution is received
389     or the expenditure is made, if:
390          (A) the legislative office candidate is contested in a convention and the contribution is
391     received or the expenditure is made within 30 days before the day on which the convention is
392     held;
393          (B) the legislative office candidate is contested in a primary election and the
394     contribution is received or the expenditure is made within 30 days before the day on which the
395     primary election is held; or
396          (C) the legislative office candidate is contested in a general election and the
397     contribution is received or the expenditure is made within 30 days before the day on which the
398     general election is held.
399          (d) If the exact amount of an expenditure cannot be determined before the deadline to

400     report the expenditure, the legislative office candidate shall:
401          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
402     and
403          (ii) report the exact amount of the expenditure, if the amount is different than the
404     amount reported under Subsection (5)(d)(i), in an amended report or the next scheduled report.
405          [(c)] (e) Except as provided in Subsection (5)[(d)](f), for each contribution or
406     expenditure that a legislative office candidate fails to report within the time period described in
407     Subsection (5)[(b)](c), the lieutenant governor shall impose a fine against the legislative office
408     candidate in an amount equal to:
409          (i) the greater of $250 or 10% of the amount of the contribution or expenditure, if the
410     legislative office candidate reports the contribution or expenditure within 60 days after the day
411     on which the time period described in Subsection (5)[(b)](c) ends; or
412          (ii) the greater of $250 or 20% of the amount of the contribution or expenditure, if the
413     legislative office candidate fails to report the contribution or expenditure within 60 days after
414     the day on which the time period described in Subsection (5)[(b)](c) ends.
415          [(d)] (f) The lieutenant governor may waive the fine described in Subsection (5)[(c)](e)
416     and issue a warning to the legislative office candidate if:
417          (i) the contribution that the legislative office candidate fails to report is paid by the
418     legislative office candidate from the legislative office candidate's personal funds;
419          (ii) the legislative office candidate has not previously violated Subsection (5)[(c)](e) in
420     relation to a contribution paid by the legislative office candidate from the legislative office
421     candidate's personal funds; and
422          (iii) the lieutenant governor determines that the failure to timely report the contribution
423     is due to the legislative office candidate not understanding that the reporting requirement
424     includes a contribution paid by a legislative office candidate from the legislative office
425     candidate's personal funds.
426          [(e)] (g) The lieutenant governor shall[: (i)] deposit money received under Subsection
427     (5)[(c)](e) into the General Fund[; and].
428          [(ii) report on the lieutenant governor's website, in the location where reports relating
429     to each legislative office candidate are available for public access:]
430          [(A) each fine imposed by the lieutenant governor against the legislative office

431     candidate;]
432          [(B) the amount of the fine;]
433          [(C) the amount of the contribution to which the fine relates; and]
434          [(D) the date of the contribution.]     
435          (6) Within 31 days after receiving a contribution that is cash or a negotiable
436     instrument, exceeds $50, and is from an unknown source, a legislative office candidate shall
437     disburse the amount of the contribution to:
438          (a) the treasurer of the state or a political subdivision for deposit into the state's or
439     political subdivision's general fund; or
440          (b) an organization that is exempt from federal income taxation under Section
441     501(c)(3), Internal Revenue Code.
442          (7) (a) As used in this Subsection (7), "account" means an account in a financial
443     institution:
444          (i) that is not described in Subsection (1)(a)(i); and
445          (ii) into which or from which a person who, as a candidate for an office, other than a
446     legislative office for which the person files a declaration of candidacy or federal office, or as a
447     holder of an office, other than a legislative office for which the person files a declaration of
448     candidacy or federal office, deposits a contribution or makes an expenditure.
449          (b) A legislative office candidate shall include on any financial statement filed in
450     accordance with this part:
451          (i) a contribution deposited in an account:
452          (A) since the last campaign finance statement was filed; or
453          (B) that has not been reported under a statute or ordinance that governs the account; or
454          (ii) an expenditure made from an account:
455          (A) since the last campaign finance statement was filed; or
456          (B) that has not been reported under a statute or ordinance that governs the account.
457          Section 6. Section 20A-11-303 is amended to read:
458          20A-11-303. Legislative office candidate and legislative officeholder -- Financial
459     reporting requirements -- Interim reports.
460          (1) [(a)] As used in this [Subsection (1), "campaign] section:
461          (a) "Campaign account" means a separate campaign account required under Subsection

462     20A-11-301(1)(a)(i) or (c)(i).
463          (b) "Received" means:
464          (i) for a cash contribution, that the cash is given to a legislative office candidate or a
465     member of the candidate's personal campaign committee;
466          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
467     instrument or check is negotiated; and
468          (iii) for any other type of contribution, that any portion of the contribution's benefit
469     inures to the legislative office candidate.
470          (2) For purposes of this section, an expenditure is made on the earlier of:
471          (a) the date on which the action or event described in Subsection 20A-11-101(15)(a)
472     occurs; or
473          (b) the date on which a benefit inures to the legislative office candidate if the
474     legislative office candidate expects or reasonably should expect to make an expenditure in
475     exchange for the benefit.
476          [(b)] (3) (a) Except as provided in Subsection [(2)] (4), each legislative office
477     candidate shall file an interim report at the following times in any year in which the candidate
478     has filed a declaration of candidacy for a public office:
479          (i) (A) seven days before the candidate's political convention; or
480          (B) for an unaffiliated candidate, the fourth Saturday in March;
481          (ii) seven days before the regular primary election date;
482          (iii) September 30; and
483          (iv) seven days before the regular general election date.
484          [(c)] (b) Each legislative officeholder who has a campaign account that has not been
485     dissolved under Section 20A-11-304 shall, in an even year, file an interim report at the
486     following times, regardless of whether an election for the legislative officeholder's office is
487     held that year:
488          (i) (A) seven days before the political convention for the political party of the
489     legislative officeholder; or
490          (B) for an unaffiliated legislative officeholder, the fourth Saturday in March;
491          (ii) seven days before the regular primary election date for that year;
492          (iii) September 30; and

493          (iv) seven days before the regular general election date.
494          [(2)] (4) If a legislative office candidate is a legislative office candidate seeking
495     appointment for a midterm vacancy, the legislative office candidate:
496          (a) shall file an interim report:
497          (i) (A) seven days before the day on which the political party of the party for which the
498     legislative office candidate seeks nomination meets to declare a nominee for the governor to
499     appoint in accordance with Section 20A-1-503; and
500          (B) two days before the day on which the political party of the party for which the
501     legislative office candidate seeks nomination meets to declare a nominee for the governor to
502     appoint in accordance with Section 20A-1-503; or
503          (ii) if the legislative office candidate decides to seek the appointment with less than
504     seven days before the party meets, or the political party schedules the meeting to declare a
505     nominee less than seven days before the day of the meeting, two days before the day on which
506     the party meets; and
507          (b) is not required to file an interim report at the times described in Subsection [(1)(b)]
508     (3)(a).
509          [(3)] (5) Each interim report shall include the following information:
510          (a) the net balance of the last summary report, if any;
511          (b) a single figure equal to the total amount of receipts reported on all prior interim
512     reports, if any, during the calendar year in which the interim report is due;
513          (c) a single figure equal to the total amount of expenditures reported on all prior
514     interim reports, if any, filed during the calendar year in which the interim report is due;
515          (d) a detailed listing of:
516          (i) for a legislative office candidate, each contribution received since the last summary
517     report that has not been reported in detail on a prior interim report; or
518          (ii) for a legislative officeholder, each contribution and public service assistance
519     received since the last summary report that has not been reported in detail on a prior interim
520     report;
521          (e) for each nonmonetary contribution:
522          (i) the fair market value of the contribution with that information provided by the
523     contributor; and

524          (ii) a specific description of the contribution;
525          (f) a detailed listing of each expenditure made since the last summary report that has
526     not been reported in detail on a prior interim report;
527          (g) for each nonmonetary expenditure, the fair market value of the expenditure;
528          (h) a net balance for the year consisting of the net balance from the last summary
529     report, if any, plus all receipts since the last summary report minus all expenditures since the
530     last summary report;
531          (i) a summary page in the form required by the lieutenant governor that identifies:
532          (i) beginning balance;
533          (ii) total contributions and public service assistance received during the period since
534     the last statement;
535          (iii) total contributions and public service assistance received to date;
536          (iv) total expenditures during the period since the last statement; and
537          (v) total expenditures to date; and
538          (j) the name of a political action committee for which the legislative office candidate or
539     legislative officeholder is designated as an officer who has primary decision-making authority
540     under Section 20A-11-601.
541          [(4)] (6) (a) In preparing each interim report, all receipts and expenditures shall be
542     reported as of five days before the required filing date of the report.
543          (b) Any negotiable instrument or check received by a legislative office candidate or
544     legislative officeholder more than five days before the required filing date of a report required
545     by this section shall be included in the interim report.
546          Section 7. Section 20A-11-305 is amended to read:
547          20A-11-305. Legislative office candidate -- Failure to file report -- Penalties.
548          (1) A legislative office candidate who fails to file a financial statement before the
549     deadline is subject to a fine imposed in accordance with Section 20A-11-1005.
550          (2) If a legislative office candidate fails to file an interim report described in
551     Subsections 20A-11-303[(1)](3)(b)(ii) through (iv), the lieutenant governor may send an
552     electronic notice to the legislative office candidate and the political party of which the
553     legislative office candidate is a member, if any, that states:
554          (a) that the legislative office candidate failed to timely file the report; and

555          (b) that, if the legislative office candidate fails to file the report within 24 hours after
556     the deadline for filing the report, the legislative office candidate will be disqualified and the
557     political party will not be permitted to replace the candidate.
558          (3) (a) The lieutenant governor shall disqualify a legislative office candidate and
559     inform the county clerk and other appropriate election officials that the legislative office
560     candidate is disqualified if the legislative office candidate fails to file an interim report
561     described in Subsections 20A-11-303[(1)](3)(b)(ii) through (iv) within 24 hours after the
562     deadline for filing the report.
563          (b) The political party of a legislative office candidate who is disqualified under
564     Subsection (3)(a) may not replace the legislative office candidate.
565          (4) (a) If a legislative office candidate is disqualified under Subsection (3)(a), the
566     election officer shall:
567          (i) remove the legislative office candidate's name from the ballot; or
568          (ii) if removing the legislative office candidate's name from the ballot is not
569     practicable, inform the voters by any practicable method that the legislative office candidate
570     has been disqualified and that votes cast for the legislative office candidate will not be counted.
571          (b) An election official may fulfill the requirement described in Subsection (4)(a) in
572     relation to a mailed ballot, including a military or overseas ballot, by including with the ballot a
573     written notice directing the voter to a public website that will inform the voter whether a
574     candidate on the ballot is disqualified.
575          (5) A legislative office candidate is not disqualified if:
576          (a) the legislative office candidate files the reports described in Subsections
577     20A-11-303[(1)](3)(b)(ii) through (iv) no later than 24 hours after the applicable deadlines for
578     filing the reports;
579          (b) the reports are completed, detailing accurately and completely the information
580     required by this part except for inadvertent omissions or insignificant errors or inaccuracies;
581     and
582          (c) the omissions, errors, or inaccuracies described in Subsection (5)(b) are corrected in
583     an amended report or the next scheduled report.
584          (6) (a) Within 60 days after a deadline for the filing of a summary report, the lieutenant
585     governor shall review each filed summary report to ensure that:

586          (i) each legislative office candidate that is required to file a summary report has filed
587     one; and
588          (ii) each summary report contains the information required by this part.
589          (b) If it appears that any legislative office candidate has failed to file the summary
590     report required by law, if it appears that a filed summary report does not conform to the law, or
591     if the lieutenant governor has received a written complaint alleging a violation of the law or the
592     falsity of any summary report, the lieutenant governor shall, within five days of discovery of a
593     violation or receipt of a written complaint, notify the legislative office candidate of the
594     violation or written complaint and direct the legislative office candidate to file a summary
595     report correcting the problem.
596          (c) (i) It is unlawful for a legislative office candidate to fail to file or amend a summary
597     report within seven days after receiving notice from the lieutenant governor described in this
598     Subsection (6).
599          (ii) Each legislative office candidate who violates Subsection (6)(c)(i) is guilty of a
600     class B misdemeanor.
601          (iii) The lieutenant governor shall report all violations of Subsection (6)(c)(i) to the
602     attorney general.
603          (iv) In addition to the criminal penalty described in Subsection (6)(c)(ii), the lieutenant
604     governor shall impose a civil fine of $100 against a legislative office candidate who violates
605     Subsection (6)(c)(i).
606          Section 8. Section 20A-11-403 is amended to read:
607          20A-11-403. Failure to file -- Penalties.
608          (1) Within 60 days after a deadline for the filing of a summary report, the lieutenant
609     governor shall review each filed summary report to ensure that:
610          (a) each officeholder that is required to file a summary report has filed one; and
611          (b) each summary report contains the information required by this part.
612          (2) If it appears that any officeholder has failed to file the summary report required by
613     law, if it appears that a filed summary report does not conform to the law, or if the lieutenant
614     governor has received a written complaint alleging a violation of the law or the falsity of any
615     summary report, the lieutenant governor shall, if the lieutenant governor determines that a
616     violation has occurred:

617          (a) impose a fine against the filing entity in accordance with Section 20A-11-1005; and
618          (b) within five days of discovery of a violation or receipt of a written complaint, notify
619     the officeholder of the violation or written complaint and direct the officeholder to file a
620     summary report correcting the problem.
621          (3) (a) It is unlawful for any officeholder to fail to file or amend a summary report
622     within seven days after receiving notice from the lieutenant governor under this section.
623          (b) Each officeholder who violates Subsection (3)(a) is guilty of a class B
624     misdemeanor.
625          (c) The lieutenant governor shall report all violations of Subsection (3)(a) to the
626     attorney general.
627          (d) In addition to the criminal penalty described in Subsection (3)(b), the lieutenant
628     governor shall impose a civil fine of $100 against an officeholder who violates Subsection
629     (3)(a).
630          (4) Within 60 days after a deadline for the filing of an interim report by an officeholder
631     under Subsection 20A-11-204[(2)](4), 20A-11-303[(1)(c)](3)(b), or 20A-11-1303(1)(d), the
632     lieutenant governor shall review each filed interim report to ensure that each interim report
633     contains the information required for the report.
634          (5) If it appears that any officeholder has failed to file an interim report required by
635     law, if it appears that a filed interim report does not conform to the law, or if the lieutenant
636     governor has received a written complaint alleging a violation of the law or the falsity of any
637     interim report, the lieutenant governor shall, if the lieutenant governor determines that a
638     violation has occurred:
639          (a) impose a fine against the filing entity in accordance with Section 20A-11-1005; and
640          (b) within five days after the day on which the violation is discovered or a written
641     complaint is received, notify the officeholder of the violation or written complaint and direct
642     the officeholder to file an interim report correcting the problem.
643          (6) (a) It is unlawful for any officeholder to fail to file or amend an interim report
644     within seven days after the day on which the officeholder receives notice from the lieutenant
645     governor under this section.
646          (b) Each officeholder who violates Subsection (6)(a) is guilty of a class B
647     misdemeanor.

648          (c) The lieutenant governor shall report all violations of Subsection (6)(a) to the
649     attorney general.
650          (d) In addition to the criminal penalty described in Subsection (6)(b), the lieutenant
651     governor shall impose a civil fine of $100 against an officeholder who violates Subsection
652     (6)(a).
653          Section 9. Section 20A-11-507 is amended to read:
654          20A-11-507. Political party financial reporting requirements -- Interim reports.
655          (1) The party committee of each registered political party shall file an interim report at
656     the following times in any year in which there is a regular general election:
657          (a) seven days before the registered political party's political convention;
658          (b) seven days before the regular primary election date;
659          (c) September 30; and
660          (d) seven days before the general election date.
661          (2) Each interim report shall include the following information:
662          (a) the net balance of the last financial statement, if any;
663          (b) a single figure equal to the total amount of receipts reported on all prior interim
664     reports, if any, during the calendar year in which the interim report is due;
665          (c) a single figure equal to the total amount of expenditures reported on all prior
666     interim reports, if any, filed during the calendar year in which the interim report is due;
667          (d) a detailed listing of each contribution received since the last summary report that
668     has not been reported in detail on a prior interim report;
669          (e) for each nonmonetary contribution, the fair market value of the contribution;
670          (f) a detailed listing of each expenditure made since the last summary report that has
671     not been reported in detail on a prior interim report;
672          (g) for each nonmonetary expenditure, the fair market value of the expenditure;
673          (h) a net balance for the year consisting of the net balance from the last summary
674     report, if any, plus all receipts since the last summary report minus all expenditures since the
675     last summary report; and
676          (i) a summary page in the form required by the lieutenant governor that identifies:
677          (i) beginning balance;
678          (ii) total contributions during the period since the last statement;

679          (iii) total contributions to date;
680          (iv) total expenditures during the period since the last statement; and
681          (v) total expenditures to date.
682          (3) (a) For all individual contributions of $50 or less, a single aggregate figure may be
683     reported without separate detailed listings.
684          (b) Two or more contributions from the same source that have an aggregate total of
685     more than $50 may not be reported in the aggregate, but shall be reported separately.
686          (4) In preparing each interim report, all receipts and expenditures shall be reported as
687     of five days before the required filing date of the report.
688          (5) (a) For purposes of this section, an expenditure is made on the earlier of:
689          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
690     occurs; or
691          (ii) the date on which a benefit inures to the county political party if the county
692     political party expects or reasonably should expect to make an expenditure in exchange for the
693     benefit, contract, promise, agreement, or transfer in exchange for the benefit.
694          (b) If the exact amount of an expenditure cannot be determined before the deadline to
695     report the expenditure, the county political party shall:
696          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
697     and
698          (ii) report the exact amount of the expenditure, if the amount is different than the
699     amount reported under Subsection (5)(b)(i), in an amended report or the next scheduled report.
700          Section 10. Section 20A-11-511 is amended to read:
701          20A-11-511. County political party financial reporting requirements -- Interim
702     reports.
703          (1) (a) A county political party officer of a county political party that has received
704     contributions totaling at least $750, or disbursed expenditures totaling at least $750, during a
705     calendar year shall file an interim report at the following times in any year in which there is a
706     regular general election:
707          (i) seven days before the county political party's convention;
708          (ii) seven days before the regular primary election date;
709          (iii) September 30; and

710          (iv) seven days before the general election date.
711          (b) A county political party officer need not file an interim report if it received no
712     contributions or made no expenditures during the reporting period.
713          (2) Each interim report shall include the following information:
714          (a) the net balance of the last financial statement, if any;
715          (b) a single figure equal to the total amount of receipts reported on all prior interim
716     reports, if any, during the calendar year in which the interim report is due;
717          (c) a single figure equal to the total amount of expenditures reported on all prior
718     interim reports, if any, filed during the calendar year in which the interim report is due;
719          (d) a detailed listing of each contribution received since the last summary report that
720     has not been reported in detail on a prior interim report;
721          (e) for each nonmonetary contribution, the fair market value of the contribution;
722          (f) a detailed listing of each expenditure made since the last summary report that has
723     not been reported in detail on a prior interim report;
724          (g) for each nonmonetary expenditure, the fair market value of the expenditure;
725          (h) a net balance for the year consisting of the net balance from the last summary
726     report, if any, plus all receipts since the last summary report minus all expenditures since the
727     last summary report; and
728          (i) a summary page in the form required by the lieutenant governor that identifies:
729          (i) beginning balance;
730          (ii) total contributions during the period since the last statement;
731          (iii) total contributions to date;
732          (iv) total expenditures during the period since the last statement; and
733          (v) total expenditures to date.
734          (3) (a) For all individual contributions of $50 or less, a single aggregate figure may be
735     reported without separate detailed listings.
736          (b) Two or more contributions from the same source that have an aggregate total of
737     more than $50 may not be reported in the aggregate, but shall be reported separately.
738          (4) In preparing each interim report, all receipts and expenditures shall be reported as
739     of five days before the required filing date of the report.
740          (5) (a) For purposes of this section, an expenditure is made on the earlier of:

741          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
742     occurs; or
743          (ii) the date on which a benefit inures to the county political party if the county
744     political party expects or reasonably should expect to make an expenditure in exchange for the
745     benefit, contract, promise, agreement, or transfer in exchange for the benefit.
746          (b) If the exact amount of an expenditure cannot be determined before the deadline to
747     report the expenditure, the county political party shall:
748          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
749     and
750          (ii) report the exact amount of the expenditure, if the amount is different than the
751     amount reported under Subsection (5)(b)(i), in an amended report or the next scheduled report.
752          Section 11. Section 20A-11-602 is amended to read:
753          20A-11-602. Political action committees -- Financial reporting.
754          (1) (a) Each registered political action committee that has received contributions
755     totaling at least $750, or disbursed expenditures totaling at least $750, during a calendar year
756     shall file a verified financial statement with the lieutenant governor's office:
757          (i) on January 10, reporting contributions and expenditures as of December 31 of the
758     previous year;
759          (ii) seven days before the state political convention of each major political party;
760          (iii) seven days before the county political convention of a political party, if the
761     political action committee makes an expenditure on or before the day described in Subsection
762     (1)(b)(ii) in relation to a candidate that the party may nominate at the convention;
763          (iv) seven days before the regular primary election date;
764          (v) on September 30; and
765          (vi) seven days before:
766          (A) the municipal general election; and
767          (B) the regular general election.
768          (b) The registered political action committee shall report:
769          (i) a detailed listing of all contributions received and expenditures made since the last
770     statement; and
771          (ii) for a financial statement described in Subsections (1)(a)(ii) through (v), all

772     contributions and expenditures as of five days before the required filing date of the financial
773     statement.
774          (c) The registered political action committee need not file a statement under this
775     section if it received no contributions and made no expenditures during the reporting period.
776          (2) (a) The verified financial statement shall include:
777          (i) the name and address of any individual who makes a contribution to the reporting
778     political action committee, if known, and the amount of the contribution;
779          (ii) the identification of any publicly identified class of individuals that makes a
780     contribution to the reporting political action committee, if known, and the amount of the
781     contribution;
782          (iii) the name and address of any political action committee, group, or entity, if known,
783     that makes a contribution to the reporting political action committee, and the amount of the
784     contribution;
785          (iv) for each nonmonetary contribution, the fair market value of the contribution;
786          (v) the name and address of each reporting entity that received an expenditure from the
787     reporting political action committee, and the amount of each expenditure;
788          (vi) for each nonmonetary expenditure, the fair market value of the expenditure;
789          (vii) the total amount of contributions received and expenditures disbursed by the
790     reporting political action committee;
791          (viii) a statement by the political action committee's treasurer or chief financial officer
792     certifying that, to the best of the person's knowledge, the financial report is accurate; and
793          (ix) a summary page in the form required by the lieutenant governor that identifies:
794          (A) beginning balance;
795          (B) total contributions during the period since the last statement;
796          (C) total contributions to date;
797          (D) total expenditures during the period since the last statement; and
798          (E) total expenditures to date.
799          (b) (i) Contributions received by a political action committee that have a value of $50
800     or less need not be reported individually, but shall be listed on the report as an aggregate total.
801          (ii) Two or more contributions from the same source that have an aggregate total of
802     more than $50 may not be reported in the aggregate, but shall be reported separately.

803          (c) A political action committee is not required to report an independent expenditure
804     under Part 17, Independent Expenditures, if, in the financial statement described in this section,
805     the political action committee:
806          (i) includes the independent expenditure;
807          (ii) identifies the independent expenditure as an independent expenditure; and
808          (iii) provides the information, described in Section 20A-11-1704, in relation to the
809     independent expenditure.
810          (3) A group or entity may not divide or separate into units, sections, or smaller groups
811     for the purpose of avoiding the financial reporting requirements of this chapter, and substance
812     shall prevail over form in determining the scope or size of a political action committee.
813          (4) (a) As used in this Subsection (4), "received" means:
814          (i) for a cash contribution, that the cash is given to a political action committee;
815          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
816     instrument or check is negotiated; and
817          (iii) for any other type of contribution, that any portion of the contribution's benefit
818     inures to the political action committee.
819          (b) For purposes of this section, an expenditure is made on the earlier of:
820          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
821     occurs; or
822          (ii) the date on which a benefit inures to the political action committee if the political
823     action committee expects or reasonably should expect to make an expenditure in exchange for
824     the benefit, contract, promise, agreement, or transfer in exchange for the benefit.
825          [(b)] (c) A political action committee shall report each contribution and expenditure to
826     the lieutenant governor within 31 days after the contribution is received or the expenditure is
827     made.
828          (d) If the exact amount of an expenditure cannot be determined before the deadline to
829     report the expenditure, the political action committee shall:
830          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
831     and
832          (ii) report the exact amount of the expenditure, if the amount is different than the
833     amount reported under Subsection (4)(d)(i), in an amended report or the next scheduled report.

834          (5) A political action committee may not expend a contribution for political purposes if
835     the contribution:
836          (a) is cash or a negotiable instrument;
837          (b) exceeds $50; and
838          (c) is from an unknown source.
839          (6) Within 31 days after receiving a contribution that is cash or a negotiable
840     instrument, exceeds $50, and is from an unknown source, a political action committee shall
841     disburse the amount of the contribution to:
842          (a) the treasurer of the state or a political subdivision for deposit into the state's or
843     political subdivision's general fund; or
844          (b) an organization that is exempt from federal income taxation under Section
845     501(c)(3), Internal Revenue Code.
846          Section 12. Section 20A-11-701.5 is amended to read:
847          20A-11-701.5. Campaign financial reporting by corporations -- Filing
848     requirements -- Statement contents.
849          (1) (a) Each corporation that has made expenditures for political purposes that total at
850     least $750 during a calendar year shall file a verified financial statement with the lieutenant
851     governor's office:
852          (i) on January 10, reporting expenditures as of December 31 of the previous year;
853          (ii) seven days before the state political convention for each major political party;
854          (iii) seven days before the regular primary election date;
855          (iv) on September 30; and
856          (v) seven days before the regular general election date.
857          (b) The corporation shall report:
858          (i) a detailed listing of all expenditures made since the last financial statement;
859          (ii) for a financial statement described in Subsections (1)(a)(ii) through (v), all
860     expenditures as of five days before the required filing date of the financial statement; and
861          (iii) whether the corporation, including an officer of the corporation, director of the
862     corporation, or person with at least 10% ownership in the corporation:
863          (A) has bid since the last financial statement on a contract, as defined in Section
864     63G-6a-103, in excess of $100,000;

865          (B) is currently bidding on a contract, as defined in Section 63G-6a-103, in excess of
866     $100,000; or
867          (C) is a party to a contract, as defined in Section 63G-6a-103, in excess of $100,000.
868          (c) The corporation need not file a financial statement under this section if the
869     corporation made no expenditures during the reporting period.
870          (d) The corporation is not required to report an expenditure made to, or on behalf of, a
871     reporting entity that the reporting entity is required to include in a financial statement described
872     in this chapter, Chapter 12, Part 2, Judicial Retention Elections, Section 10-3-208, or Section
873     17-16-6.5.
874          (e) For purposes of this section, an expenditure is made on the earlier of:
875          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
876     occurs; or
877          (ii) the date on which a benefit inures to the corporation if the corporation expects or
878     reasonably should expect to make an expenditure in exchange for the benefit, contract,
879     promise, agreement, or transfer in exchange for the benefit.
880          (f) If the exact amount of an expenditure cannot be determined before the deadline to
881     report the expenditure, the corporation shall:
882          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
883     and
884          (ii) report the exact amount of the expenditure, if the amount is different than the
885     amount reported under Subsection (1)(f)(i), in an amended report or the next scheduled report.
886          (2) The financial statement shall include:
887          (a) the name and address of each reporting entity that received an expenditure from the
888     corporation, and the amount of each expenditure;
889          (b) the total amount of expenditures disbursed by the corporation; and
890          (c) a statement by the corporation's treasurer or chief financial officer certifying the
891     accuracy of the financial statement.
892          Section 13. Section 20A-11-801 is amended to read:
893          20A-11-801. Political issues committees -- Registration -- Criminal penalty for
894     providing false information or accepting unlawful contribution.
895          (1) (a) Unless the political issues committee has filed a notice of dissolution under

896     Subsection (4), each political issues committee shall file a statement of organization with the
897     lieutenant governor's office:
898          (i) before 5 p.m. on January 10 of each year; or
899          (ii) electronically, before midnight on January 10 of each year.
900          (b) If a political issues committee is organized after the filing deadline described in
901     Subsection (1)(a), the political issues committee shall file an initial statement of organization
902     no later than seven days after the day on which the political issues committee:
903          (i) receives political issues contributions totaling at least $750; or
904          (ii) distributes political issues expenditures totaling at least $750.
905          (c) Each political issues committee shall deposit each contribution received into one or
906     more separate accounts in a financial institution that are dedicated only to that purpose.
907          (2) (a) Each political issues committee shall designate two officers that have primary
908     decision-making authority for the political issues committee.
909          (b) An individual may not exercise primary decision-making authority for a political
910     issues committee if the individual is not designated under Subsection (2)(a).
911          (3) The statement of organization shall include:
912          (a) the name and address of the political issues committee;
913          (b) the name, address, phone number, occupation, and title of the two primary officers
914     designated under Subsection (2);
915          (c) the name, address, occupation, and title of all other officers of the political issues
916     committee;
917          (d) the name and address of the organization, individual, corporation, association, unit
918     of government, or union that the political issues committee represents, if any;
919          (e) the name and address of all affiliated or connected organizations and their
920     relationships to the political issues committee;
921          (f) the name, residential address, business address, occupation, and phone number of
922     the committee's treasurer or chief financial officer;
923          (g) the name, address, and occupation of each member of the supervisory and advisory
924     boards, if any; and
925          (h) the ballot proposition whose outcome they wish to affect, and whether they support
926     or oppose it.

927          (4) (a) A registered political issues committee that intends to permanently cease
928     operations during a calendar year shall:
929          (i) dispose of all remaining funds by returning the funds to donors or donating the
930     funds to an organization that is exempt from federal income taxation under Section 501(c)(3),
931     Internal Revenue Code; and
932          (ii) after complying with Subsection (4)(a)(i), file a notice of dissolution with the
933     lieutenant governor's office.
934          (b) A political issues committee may not donate money to a political action committee,
935     but may accept a contribution from a political action committee.
936          (c) Any notice of dissolution filed by a political issues committee does not exempt that
937     political issues committee from complying with the financial reporting requirements of this
938     chapter in relation to all contributions received, and all expenditures made, before, at, or after
939     dissolution.
940          (d) A political issues committee shall report all money donated or expended under
941     Subsection (4)(a) in a financial report to the lieutenant governor, in accordance with the
942     financial reporting requirements described in this chapter.
943          (5) (a) Unless the political issues committee has filed a notice of dissolution under
944     Subsection (4), a political issues committee shall file, with the lieutenant governor's office,
945     notice of any change of an officer described in Subsection (2).
946          (b) A political issues committee shall:
947          (i) file a notice of a change of a primary officer described in Subsection (2)(a) before 5
948     p.m. within 10 days after the day on which the change occurs; and
949          (ii) include in the notice of change the name and title of the officer being replaced and
950     the name, address, occupation, and title of the new officer.
951          (6) (a) A person is guilty of providing false information in relation to a political issues
952     committee if the person intentionally or knowingly gives false or misleading material
953     information in the statement of organization or the notice of change of primary officer.
954          (b) Each primary officer designated in Subsection (2)(a) or (5)(b) is guilty of accepting
955     an unlawful contribution if the political issues committee knowingly or recklessly accepts a
956     contribution from a corporation that:
957          (i) was organized less than 90 days before the date of the general election; and

958          (ii) at the time the political issues committee accepts the contribution, has failed to file
959     a statement of organization with the lieutenant governor's office as required by Section
960     20A-11-704.
961          (c) A violation of this Subsection (6) is a third degree felony.
962          (7) (a) As used in this Subsection (7), "received" means:
963          (i) for a cash contribution, that the cash is given to a political issues committee;
964          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
965     instrument or check is negotiated; and
966          (iii) for any other type of contribution, that any portion of the contribution's benefit
967     inures to the political issues committee.
968          (b) For purposes of this section, an expenditure is made on the earlier of:
969          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
970     occurs; or
971          (ii) the date on which a benefit inures to the political issues committee if the political
972     issues committee expects or reasonably should expect to make an expenditure in exchange for
973     the benefit, contract, promise, agreement, or transfer in exchange for the benefit.
974          (c) If the exact amount of an expenditure cannot be determined before the deadline to
975     report the expenditure, the political issues committee shall:
976          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
977     and
978          (ii) report the exact amount of the expenditure, if the amount is different than the
979     amount reported under Subsection (7)(c)(i), in an amended report or the next scheduled report.
980          [(b)] (d) Each political issues committee shall report to the lieutenant governor each
981     contribution received and expenditure made by the political issues committee within [three]
982     five business days after the day on which the contribution is received or the expenditure is
983     made if the contribution is received or the expenditure is made within 30 days before the last
984     day on which the sponsors of the initiative or referendum described in Subsection
985     20A-11-801(3)(h) may submit signatures to qualify the initiative or referendum for the ballot.
986          [(c)] (e) For each contribution or expenditure that a political issues committee fails to
987     report within the period described in Subsection (7)[(b)](d), the lieutenant governor shall
988     impose a fine against the political issues committee in an amount equal to:

989          (i) the greater of $250 or 10% of the amount of the contribution or expenditure, if the
990     political issues committee reports the contribution or expenditure within 60 days after the last
991     day on which the political issues committee should have reported the contribution or
992     expenditure under Subsection (7)[(b)](d); or
993          (ii) the greater of $250 or 20% of the amount of the contribution or expenditure, if the
994     political issues committee fails to report the contribution or expenditure within 60 days after
995     the last day on which the political issues committee should have reported the contribution or
996     expenditure under Subsection (7)[(b)](d).
997          [(d)] (f) The lieutenant governor shall[: (i)] deposit money received under Subsection
998     (7)[(c)](e) into the General Fund[; and].
999          [(ii) report on the lieutenant governor's website, in the location where reports relating
1000     to each political issues committee are available for public access:]
1001          [(A) each fine imposed by the lieutenant governor against the political issues
1002     committee;]
1003          [(B) the amount of the fine;]
1004          [(C) the amount of the contribution to which the fine relates; and]
1005          [(D) the date of the contribution.]     
1006          Section 14. Section 20A-11-802 is amended to read:
1007          20A-11-802. Political issues committees -- Financial reporting.
1008          (1) (a) Each registered political issues committee that has received political issues
1009     contributions totaling at least $750, or disbursed political issues expenditures totaling at least
1010     $750, during a calendar year, shall file a verified financial statement with the lieutenant
1011     governor's office:
1012          (i) on January 10, reporting contributions and expenditures as of December 31 of the
1013     previous year;
1014          (ii) seven days before the state political convention of each major political party;
1015          (iii) seven days before the regular primary election date;
1016          (iv) seven days before the date of an incorporation election, if the political issues
1017     committee has received or expended funds to affect an incorporation;
1018          (v) at least three days before the first public hearing held as required by Section
1019     20A-7-204.1;

1020          (vi) if the political issues committee has received or expended funds in relation to an
1021     initiative or referendum, five days before the deadline for the initiative or referendum sponsors
1022     to submit:
1023          (A) the verified and certified initiative packets under Section 20A-7-206; or
1024          (B) the signed and verified referendum packets under Section 20A-7-306;
1025          (vii) on September 30; and
1026          (viii) seven days before:
1027          (A) the municipal general election; and
1028          (B) the regular general election.
1029          (b) The political issues committee shall report:
1030          (i) a detailed listing of all contributions received and expenditures made since the last
1031     statement; and
1032          (ii) all contributions and expenditures as of five days before the required filing date of
1033     the financial statement, except for a financial statement filed on January 10.
1034          (c) The political issues committee need not file a statement under this section if it
1035     received no contributions and made no expenditures during the reporting period.
1036          (d) For purposes of this section, an expenditure is made on the earlier of:
1037          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
1038     occurs; or
1039          (ii) the date on which a benefit inures to the political issues committee if the political
1040     issues committee expects or reasonably should expect to make an expenditure in exchange for
1041     the benefit, contract, promise, agreement, or transfer in exchange for the benefit.
1042          (e) If the exact amount of an expenditure cannot be determined before the deadline to
1043     report the expenditure, the political issues committee shall:
1044          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
1045     and
1046          (ii) report the exact amount of the expenditure, if the amount is different than the
1047     amount reported under Subsection (1)(e)(i), in an amended report or the next scheduled report.
1048          (2) (a) That statement shall include:
1049          (i) the name and address, if known, of any individual who makes a political issues
1050     contribution to the reporting political issues committee, and the amount of the political issues

1051     contribution;
1052          (ii) the identification of any publicly identified class of individuals that makes a
1053     political issues contribution to the reporting political issues committee, and the amount of the
1054     political issues contribution;
1055          (iii) the name and address, if known, of any political issues committee, group, or entity
1056     that makes a political issues contribution to the reporting political issues committee, and the
1057     amount of the political issues contribution;
1058          (iv) the name and address of each reporting entity that makes a political issues
1059     contribution to the reporting political issues committee, and the amount of the political issues
1060     contribution;
1061          (v) for each nonmonetary contribution, the fair market value of the contribution;
1062          (vi) except as provided in Subsection (2)(c), the name and address of each individual,
1063     entity, or group of individuals or entities that received a political issues expenditure of more
1064     than $50 from the reporting political issues committee, and the amount of each political issues
1065     expenditure;
1066          (vii) for each nonmonetary expenditure, the fair market value of the expenditure;
1067          (viii) the total amount of political issues contributions received and political issues
1068     expenditures disbursed by the reporting political issues committee;
1069          (ix) a statement by the political issues committee's treasurer or chief financial officer
1070     certifying that, to the best of the person's knowledge, the financial statement is accurate; and
1071          (x) a summary page in the form required by the lieutenant governor that identifies:
1072          (A) beginning balance;
1073          (B) total contributions during the period since the last statement;
1074          (C) total contributions to date;
1075          (D) total expenditures during the period since the last statement; and
1076          (E) total expenditures to date.
1077          (b) (i) Political issues contributions received by a political issues committee that have a
1078     value of $50 or less need not be reported individually, but shall be listed on the report as an
1079     aggregate total.
1080          (ii) Two or more political issues contributions from the same source that have an
1081     aggregate total of more than $50 may not be reported in the aggregate, but shall be reported

1082     separately.
1083          (c) When reporting political issue expenditures made to circulators of initiative
1084     petitions, the political issues committee:
1085          (i) need only report the amount paid to each initiative petition circulator; and
1086          (ii) need not report the name or address of the circulator.
1087          (3) (a) As used in this Subsection (3), "received" means:
1088          (i) for a cash contribution, that the cash is given to a political issues committee;
1089          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
1090     instrument or check is negotiated; and
1091          (iii) for any other type of contribution, that any portion of the contribution's benefit
1092     inures to the political issues committee.
1093          (b) A political issues committee shall report each contribution and expenditure to the
1094     lieutenant governor within 31 days after the contribution is received or the expenditure is made.
1095          (4) A political issues committee may not expend a contribution for a political issues
1096     expenditure if the contribution:
1097          (a) is cash or a negotiable instrument;
1098          (b) exceeds $50; and
1099          (c) is from an unknown source.
1100          (5) Within 31 days after receiving a contribution that is cash or a negotiable
1101     instrument, exceeds $50, and is from an unknown source, a political issues committee shall
1102     disburse the amount of the contribution to:
1103          (a) the treasurer of the state or a political subdivision for deposit into the state's or
1104     political subdivision's general fund; or
1105          (b) an organization that is exempt from federal income taxation under Section
1106     501(c)(3), Internal Revenue Code.
1107          Section 15. Section 20A-11-901 is amended to read:
1108          20A-11-901. Political advertisements -- Requirement that ads designate
1109     responsibility and authorization -- Report to lieutenant governor -- Unauthorized use of
1110     endorsements -- Penalties.
1111          (1) As used in this section:
1112          (a) (i) "Advertisement" means any paid mass communication that has the goal of

1113     influencing political debate.
1114          (ii) "Advertisement" includes making an expenditure to send 20 or more identical or
1115     substantially similar electronic messages within any 24-hour period when done for a political
1116     purpose or in relation to a ballot proposition.
1117          (b) "Electronic message" means an email, text, or other form of electronic
1118     communication.
1119          [(1)] (2) (a) Whenever any person makes an expenditure for the purpose of financing
1120     an advertisement expressly advocating for the election or defeat of a clearly identified
1121     candidate, or solicits any contribution through any broadcasting station, newspaper, magazine,
1122     outdoor advertising facility, direct mailing, or any other type of general public political
1123     advertising, the advertisement:
1124          (i) if paid for and authorized by a candidate or the candidate's campaign committee,
1125     shall clearly state that the advertisement has been paid for by the candidate or the campaign
1126     committee;
1127          (ii) if paid for by another person but authorized by a candidate or the candidate's
1128     campaign committee, shall clearly state who paid for the advertisement and that the candidate
1129     or the campaign committee authorized the advertisement; or
1130          (iii) if not authorized by a candidate or a candidate's campaign committee, shall clearly
1131     state the name of the person who paid for the advertisement and state that the advertisement is
1132     not authorized by any candidate or candidate's committee.
1133          [(2)] (3) (a) A person that makes an expenditure for the purpose of financing an
1134     advertisement related to a ballot proposition shall ensure that the advertisement complies with
1135     Subsection [(2)] (3)(b) if the advertisement expressly advocates:
1136          (i) for placing a ballot proposition on the ballot;
1137          (ii) for keeping a ballot proposition off the ballot;
1138          (iii) that a voter refrain from voting on a ballot proposition; or
1139          (iv) that a voter vote for or against a ballot proposition.
1140          (b) An advertisement described in Subsection [(2)] (3)(a) shall:
1141          (i) if paid for by a political issues committee, clearly state that the advertisement was
1142     paid for by the political issues committee;
1143          (ii) if paid for by another person but authorized by a political issues committee, clearly

1144     state who paid for the advertisement and that the political issues committee authorized the
1145     advertisement; or
1146          (iii) if not authorized by a political issues committee, clearly state the name of the
1147     person who paid for the advertisement and state that the advertisement is not authorized by any
1148     political issues committee.
1149          [(3)] (4) The requirements of Subsections [(1) and] (2) and (3) do not apply to:
1150          (a) lawn signs with dimensions of four by eight feet or smaller;
1151          (b) bumper stickers;
1152          (c) campaign pins, buttons, and pens; or
1153          (d) similar small items upon which the disclaimer cannot be conveniently printed.
1154          [(4)] (5) (a) A person who is not a reporting entity and pays for an electioneering
1155     communication shall file a report with the lieutenant governor within 24 hours of making the
1156     payment or entering into a contract to make the payment.
1157          (b) The report shall include:
1158          (i) the name and address of the person described in Subsection [(4)] (5)(a);
1159          (ii) the name and address of each person contributing at least $100 to the person
1160     described in Subsection [(4)] (5)(a) for the purpose of disseminating the electioneering
1161     communication;
1162          (iii) the amount spent on the electioneering communication;
1163          (iv) the name of the identified referenced candidate; and
1164          (v) the medium used to disseminate the electioneering communication.
1165          [(5)] (6) A person may not, in order to promote the success of any candidate for
1166     nomination or election to any public office, or in connection with any question submitted to the
1167     voters, include or cause to be included the name of any person as endorser or supporter in any
1168     political advertisement, circular, poster, or publication without the express consent of that
1169     person.
1170          [(6)] (7) (a) It is unlawful for a person to pay the owner, editor, publisher, or agent of
1171     any newspaper or other periodical to induce him to advocate or oppose editorially any
1172     candidate for nomination or election.
1173          (b) It is unlawful for any owner, editor, publisher, or agent to accept any payment to
1174     advocate or oppose editorially any candidate for nomination or election.

1175          (8) (a) The lieutenant governor shall:
1176          (i) impose a civil fine equal to the greater of $250 or 10% of the fair market value of
1177     the advertisement or electioneering communication on a person who violates a provision of this
1178     section; and
1179          (ii) deposit money received under Subsection (8)(a)(i) into the General Fund.
1180          (b) In addition to the penalty described in Subsection (8)(a), a person who violates a
1181     provision of this section is subject to the penalties described in Section 20A-1-609.
1182          Section 16. Section 20A-11-905 is amended to read:
1183          20A-11-905. Election polls -- Disclosure required.
1184          (1) A person who conducts a poll shall disclose to the person being surveyed who paid
1185     for the poll before or at the conclusion of the poll.
1186          (2) (a) The lieutenant governor shall:
1187          [(a)] (i) impose a [$100 fine] civil fine of 10% of the fair market value of the poll on a
1188     person who fails to make the disclosure required under Subsection (1); and
1189          [(b)] (ii) deposit the fine described in Subsection (2)(a)(i) in the General Fund.
1190          (b) In addition to the penalty described in Subsection (2)(a), a person who violates
1191     Subsection (1) is subject to the penalties described in Section 20A-1-609.
1192          (3) A person does not violate Subsection (1) if the person is prevented from making the
1193     disclosure at the conclusion of the poll, because the person being surveyed terminates the
1194     survey before the survey is completed.
1195          Section 17. Section 20A-11-1005 is amended to read:
1196          20A-11-1005. Fines for failing to file a financial statement.
1197          (1) Except [as provided in Subsection 20A-11-512(4)] where another civil penalty is
1198     expressly stated, the chief election officer shall fine a filing entity $100 for failing to file a
1199     financial statement by the filing deadline.
1200          (2) If a filing entity is unable to pay the fine or files an affidavit of impecuniosity in a
1201     manner similar to Subsection 20A-9-201(8)(d), the chief election officer shall impose the fine
1202     against the candidate or treasurer, as appropriate.
1203          (3) The chief election officer shall deposit fines collected under this chapter in the
1204     General Fund.
1205          Section 18. Section 20A-11-1301 is amended to read:

1206          20A-11-1301. School board office -- Campaign finance requirements -- Candidate
1207     as a political action committee officer -- No personal use -- Reporting deadline -- Report
1208     other accounts -- Anonymous contributions.
1209          (1) (a) (i) Each school board office candidate shall deposit each contribution received
1210     in one or more separate accounts in a financial institution that are dedicated only to that
1211     purpose.
1212          (ii) A school board office candidate may:
1213          (A) receive a contribution from a political action committee registered under Section
1214     20A-11-601; and
1215          (B) be designated by a political action committee as an officer who has primary
1216     decision-making authority as described in Section 20A-11-601.
1217          (b) A school board office candidate may not use money deposited in an account
1218     described in Subsection (1)(a)(i) for:
1219          (i) a personal use expenditure; or
1220          (ii) an expenditure prohibited by law.
1221          (c) (i) Each school board officeholder shall deposit each contribution and public
1222     service assistance received in one or more separate accounts in a financial institution that are
1223     dedicated only to that purpose.
1224          (ii) A school board officeholder may:
1225          (A) receive a contribution or public service assistance from a political action
1226     committee registered under Section 20A-11-601; and
1227          (B) be designated by a political action committee as an officer who has primary
1228     decision-making authority as described in Section 20A-11-601.
1229          (d) A school board officeholder may not use money deposited in an account described
1230     in Subsection (1)(a)(i) or (1)(c)(i) for:
1231          (i) a personal use expenditure; or
1232          (ii) an expenditure prohibited by law.
1233          (2) (a) A school board office candidate may not deposit or mingle any contributions
1234     received into a personal or business account.
1235          (b) A school board officeholder may not deposit or mingle any contributions or public
1236     service assistance received into a personal or business account.

1237          (3) A school board office candidate or school board officeholder may not make any
1238     political expenditures prohibited by law.
1239          (4) If a person who is no longer a school board office candidate chooses not to expend
1240     the money remaining in a campaign account, the person shall continue to file the year-end
1241     summary report required by Section 20A-11-1302 until the statement of dissolution and final
1242     summary report required by Section 20A-11-1304 are filed with the lieutenant governor.
1243          (5) (a) Except as provided in Subsection (5)(b) and Section 20A-11-402, a person who
1244     is no longer a school board office candidate may not expend or transfer the money in a
1245     campaign account in a manner that would cause the former school board office candidate to
1246     recognize the money as taxable income under federal tax law.
1247          (b) A person who is no longer a school board office candidate may transfer the money
1248     in a campaign account in a manner that would cause the former school board office candidate
1249     to recognize the money as taxable income under federal tax law if the transfer is made to a
1250     campaign account for federal office.
1251          (6) (a) (i) As used in this Subsection (6), "received" means the same as that term is
1252     defined in Subsection 20A-11-1303(1)(a).
1253          (ii) For purposes of this section, an expenditure is made on the earlier of:
1254          (A) the date on which the action or event described in Subsection 20A-11-101(15)(a)
1255     occurs; or
1256          (B) the date on which a benefit inures to the school board office candidate if the school
1257     board office candidate expects or reasonably should expect to make an expenditure in exchange
1258     for the benefit, contract, promise, agreement, or transfer in exchange for the benefit.
1259          (b) Except as provided in Subsection (6)[(d)](e), each school board office candidate
1260     shall report to the chief election officer each contribution received and expenditure made by the
1261     school board office candidate:
1262          (i) except as provided in Subsection (6)[(b)](c)(ii), within 31 days after the day on
1263     which the contribution is received or the expenditure is made; or
1264          (ii) within [three] five business days after the day on which the contribution is received
1265     or the expenditure is made, if:
1266          (A) the school board office candidate is contested in a convention and the contribution
1267     is received or the expenditure is made within 30 days before the day on which the convention is

1268     held;
1269          (B) the school board office candidate is contested in a primary election and the
1270     contribution is received or the expenditure is made within 30 days before the day on which the
1271     primary election is held; or
1272          (C) the school board office candidate is contested in a general election and the
1273     contribution is received or the expenditure is made within 30 days before the day on which the
1274     general election is held.
1275          (c) If the exact amount of an expenditure cannot be determined before the deadline to
1276     report the expenditure, the school board office candidate shall:
1277          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
1278     and
1279          (ii) report the exact amount of the expenditure, if the amount is different than the
1280     amount reported under Subsection (6)(c)(i), in an amended report or the next scheduled report.
1281          [(c)] (d) For each contribution or expenditure that a school board office candidate fails
1282     to report within the time period described in Subsection (6)(b), the chief election officer shall
1283     impose a fine against the school board office candidate in an amount equal to:
1284          (i) the greater of $250 or 10% of the amount of the contribution or expenditure, if the
1285     school board office candidate reports the contribution or expenditure within 60 days after the
1286     day on which the time period described in Subsection (6)(b) ends; or
1287          (ii) the greater of $250 or 20% of the amount of the contribution or expenditure, if the
1288     school board office candidate fails to report the contribution or expenditure within 60 days
1289     after the day on which the time period described in Subsection (6)(b) ends.
1290          [(d)] (e) The lieutenant governor may waive the fine described in Subsection (6)[(c)](d)
1291     and issue a warning to the school board office candidate if:
1292          (i) the contribution that the school board office candidate fails to report is paid by the
1293     school board office candidate from the school board office candidate's personal funds;
1294          (ii) the school board office candidate has not previously violated Subsection (6)[(c)](d)
1295     in relation to a contribution paid by the school board office candidate from the school board
1296     office candidate's personal funds; and
1297          (iii) the lieutenant governor determines that the failure to timely report the contribution
1298     is due to the school board office candidate not understanding that the reporting requirement

1299     includes a contribution paid by a school board office candidate from the school board office
1300     candidate's personal funds.
1301          [(e)] (f) The chief election officer shall[: (i)] deposit money received under Subsection
1302     (6)[(c)](d) into the General Fund[; and].
1303          [(ii) report on the chief election officer's website, in the location where reports relating
1304     to each school board office candidate are available for public access:]
1305          [(A) each fine imposed by the chief election officer against the school board office
1306     candidate;]
1307          [(B) the amount of the fine;]
1308          [(C) the amount of the contribution to which the fine relates; and]
1309          [(D) the date of the contribution.]     
1310          (7) Within 31 days after receiving a contribution that is cash or a negotiable
1311     instrument, exceeds $50, and is from an unknown source, a school board office candidate shall
1312     disburse the contribution to:
1313          (a) the treasurer of the state or a political subdivision for deposit into the state's or
1314     political subdivision's general fund; or
1315          (b) an organization that is exempt from federal income taxation under Section
1316     501(c)(3), Internal Revenue Code.
1317          (8) (a) As used in this Subsection (8), "account" means an account in a financial
1318     institution:
1319          (i) that is not described in Subsection (1)(a)(i); and
1320          (ii) into which or from which a person who, as a candidate for an office, other than a
1321     school board office for which the person files a declaration of candidacy or federal office, or as
1322     a holder of an office, other than a school board office for which the person files a declaration of
1323     candidacy or federal office, deposits a contribution or makes an expenditure.
1324          (b) A school board office candidate shall include on any financial statement filed in
1325     accordance with this part:
1326          (i) a contribution deposited in an account:
1327          (A) since the last campaign finance statement was filed; or
1328          (B) that has not been reported under a statute or ordinance that governs the account; or
1329          (ii) an expenditure made from an account:

1330          (A) since the last campaign finance statement was filed; or
1331          (B) that has not been reported under a statute or ordinance that governs the account.
1332          Section 19. Section 20A-11-1502 is amended to read:
1333          20A-11-1502. Campaign financial reporting of expenditures -- Filing
1334     requirements -- Statement contents.
1335          (1) (a) Each labor organization that has made expenditures for political purposes or
1336     political issues expenditures on current or proposed ballot issues that total at least $750 during
1337     a calendar year shall file a verified financial statement with the lieutenant governor's office:
1338          (i) on January 10, reporting expenditures as of December 31 of the previous year;
1339          (ii) seven days before the regular primary election date;
1340          (iii) on September 30; and
1341          (iv) seven days before the regular general election date.
1342          (b) The labor organization shall report:
1343          (i) a detailed listing of all expenditures made since the last statement; and
1344          (ii) for a financial statement described in Subsections (1)(a)(ii) through (iv), all
1345     expenditures as of five days before the required filing date of the financial statement.
1346          (c) The labor organization is not required to file a financial statement under this section
1347     if the labor organization:
1348          (i) made no expenditures during the reporting period; or
1349          (ii) reports the labor organization's expenditures during the reporting period under
1350     another part of this chapter.
1351          (d) For purposes of this section, an expenditure is made on the earlier of:
1352          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
1353     occurs; or
1354          (ii) the date on which a benefit inures to the labor organization if the labor organization
1355     expects or reasonably should expect to make an expenditure in exchange for the benefit,
1356     contract, promise, agreement, or transfer in exchange for the benefit.
1357          (e) If the exact amount of an expenditure cannot be determined before the deadline to
1358     report the expenditure, the labor organization shall:
1359          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
1360     and

1361          (ii) report the exact amount of the expenditure, if the amount is different than the
1362     amount reported under Subsection (1)(e)(i), in an amended report or the next scheduled report.
1363          (2) The financial statement shall include:
1364          (a) the name and address of each reporting entity that received an expenditure or
1365     political issues expenditure of more than $50 from the labor organization, and the amount of
1366     each expenditure or political issues expenditure;
1367          (b) the total amount of expenditures disbursed by the labor organization; and
1368          (c) a statement by the labor organization's treasurer or chief financial officer certifying
1369     the accuracy of the financial statement.
1370          Section 20. Section 20A-11-1704 is amended to read:
1371          20A-11-1704. Independent expenditure report.
1372          (1) Except as provided in Section 20A-11-1703, within 31 days after the day on which
1373     a person has made a total of at least $1,000 in independent expenditures during an election
1374     cycle, the person shall file an independent expenditure report with the chief election officer.
1375          (2) Except as provided in Section 20A-11-1703, within 31 days after the day on which
1376     a person has made a total of at least $1,000 in independent expenditures during an election
1377     cycle that were not reported in an independent expenditure report already filed with the chief
1378     election officer during the same election cycle, the person shall file another independent
1379     expenditure report with the chief election officer.
1380          (3) An independent expenditure report shall include the following information:
1381          (a) if the person who made the independent expenditures is an individual, the person's
1382     name, address, and phone number;
1383          (b) if the person who made the independent expenditures is not an individual:
1384          (i) the person's name, address, and phone number; and
1385          (ii) the name, address, and phone number of an individual who may be contacted by the
1386     chief election officer in relation to the independent expenditure report; and
1387          (c) for each independent expenditure made by the person during the current election
1388     cycle that was not reported in a previous independent expenditure report:
1389          (i) the date of the independent expenditure;
1390          (ii) the amount of the independent expenditure;
1391          (iii) the candidate or ballot proposition for which the independent expenditure

1392     expressly advocates the success or defeat and a description of whether the independent
1393     expenditure supports or opposes the candidate or ballot proposition;
1394          (iv) the identity, address, and phone number of the person to whom the independent
1395     expenditure was made;
1396          (v) a description of the goods or services obtained by the independent expenditure; and
1397          (vi) for each person who, for political purposes, made cumulative donations of $1,000
1398     or more during the current election cycle to the filer of the independent expenditure report:
1399          (A) the identity, address, and phone number of the person;
1400          (B) the date of the donation; and
1401          (C) the amount of the donation.
1402          (4) (a) For purposes of this section, an expenditure is made on the earlier of:
1403          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
1404     occurs; or
1405          (ii) the date on which a benefit inures to the person if the person expects or reasonably
1406     should expect to make an expenditure in exchange for the benefit, contract, promise,
1407     agreement, or transfer in exchange for the benefit.
1408          (b) If the exact amount of an expenditure cannot be determined before the deadline to
1409     report the expenditure, the person shall:
1410          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
1411     and
1412          (ii) report the exact amount of the expenditure, if the amount is different than the
1413     amount reported under Subsection (4)(b)(i), in an amended report or the next scheduled report.
1414          [(4)] (5) (a) If the person filing an independent expenditure report is an individual, the
1415     person shall sign the independent expenditure report and certify that the information contained
1416     in the report is complete and accurate.
1417          (b) If the person filing an independent expenditure report is not an individual:
1418          (i) the person filing the independent expenditure report shall designate an authorized
1419     individual to sign the independent expenditure report on behalf of the person; and
1420          (ii) the individual designated under Subsection [(4)] (5)(b)(i) shall sign the independent
1421     expenditure report and certify that the information contained in the report is complete and
1422     accurate.

1423          [(5)] (6) If a person who files an independent expenditure report previously filed an
1424     independent expenditure report during, or in relation to, the same election cycle that includes
1425     information, described in Subsection (3)(a) or (b), that has changed since the person filed the
1426     previous independent expenditure report, the person shall include in the most recent
1427     independent expenditure report a description of the information that has changed that includes
1428     both the old information and the new information.
1429          [(6)] (7) An independent expenditure report is a public record under Title 63G, Chapter
1430     2, Government Records Access and Management Act.
1431          Section 21. Section 20A-12-303 is amended to read:
1432          20A-12-303. Separate account for campaign funds -- Reporting deadline.
1433          (1) The judge or the judge's personal campaign committee shall deposit each
1434     contribution in one or more separate personal campaign accounts in a financial institution.
1435          (2) The judge or the judge's personal campaign committee may not deposit or mingle
1436     any contributions received into a personal or business account.
1437          (3) (a) As used in this Subsection (3) and Section 20A-12-305, "received" means:
1438          (i) for a cash contribution, that the cash is given to a judge or the judge's personal
1439     campaign committee;
1440          (ii) for a contribution that is a negotiable instrument or check, that the negotiable
1441     instrument or check is negotiated; and
1442          (iii) for any other type of contribution, that any portion of the contribution's benefit
1443     inures to the judge.
1444          (b) For purposes of this section, an expenditure is made on the earlier of:
1445          (i) the date on which the action or event described in Subsection 20A-11-101(15)(a)
1446     occurs; or
1447          (ii) the date on which a benefit inures to the judge if the judge expects or reasonably
1448     should expect to make an expenditure in exchange for the benefit, contract, promise,
1449     agreement, or transfer in exchange for the benefit.
1450          [(b)] (c) The judge or the judge's personal campaign committee shall report to the
1451     lieutenant governor each contribution received and expenditure made by the judge, within 31
1452     days after the day on which the contribution is received or the expenditure is made.
1453          (d) If the exact amount of an expenditure cannot be determined before the deadline to

1454     report the expenditure, the judge shall:
1455          (i) report a reasonable estimate of the amount of the expenditure before the deadline;
1456     and
1457          (ii) report the exact amount of the expenditure, if the amount is different than the
1458     amount reported under Subsection (3)(d)(i), in an amended report or the next scheduled report.
1459          [(c)] (e) For each contribution or expenditure that a judge fails to report within the time
1460     period described in Subsection (3)[(b)](c), the lieutenant governor shall impose a fine against
1461     the judge in an amount equal to:
1462          (i) the greater of $250 or 10% of the amount of the contribution or expenditure if the
1463     judge reports the contribution or expenditure within 60 days after the day on which the time
1464     period described in Subsection (3)[(b)](c) ends; or
1465          (ii) the greater of $250 or 20% of the amount of the contribution or expenditure, if the
1466     judge fails to report the contribution or expenditure within 60 days after the day on which the
1467     time period described in Subsection (3)[(b)](c) ends.
1468          [(d)] (f) The lieutenant governor shall[: (i)] deposit money received under Subsection
1469     (3)[(c)](e) into the General Fund[; and].
1470          [(ii) report on the lieutenant governor's website, in the location where reports relating
1471     to each judge are available for public access:]
1472          [(A) each fine imposed by the lieutenant governor against the judge;]
1473          [(B) the amount of the fine;]
1474          [(C) the amount of the contribution to which the fine relates; and]
1475          [(D) the date of the contribution.]     
1476          (4) Within 31 days after receiving a contribution that is cash or a negotiable
1477     instrument, exceeds $50, and is from an unknown source, a judge or the judge's personal
1478     campaign committee shall disburse the amount of the contribution to:
1479          (a) the treasurer of the state or a political subdivision for deposit into the state's or
1480     political subdivision's general fund; or
1481          (b) an organization that is exempt from federal income taxation under Section
1482     501(c)(3), Internal Revenue Code.