§13–304.

    (a)    (1)    From the date of its organization until its termination under the provisions of this title, a campaign finance entity, except a political club, shall file a campaign finance report at the State Board at the times and for the periods required by §§ 13–309, 13–312, and 13–316 of this subtitle.

        (2)    A campaign finance report submitted using an electronic format shall:

            (i)    be made under oath or affirmation;

            (ii)    require an electronic signature from the treasurer at the time of the filing of the campaign finance report; and

            (iii)    be made subject to the penalties for perjury.

    (b)    A campaign finance report filed by a campaign finance entity under subsection (a) of this section shall include:

        (1)    the information required by the State Board with respect to all contributions received and all expenditures made by or on behalf of the campaign finance entity during the designated reporting period; and

        (2)    the information regarding the occupations and employers of contributors required to be recorded by the treasurer of a campaign finance entity under § 13–221 of this title.

    (c)    (1)    During the period specified in paragraph (2) of this subsection, a campaign finance entity that is liable for a civil penalty imposed under § 13–604.1(b)(1), (2), (3), (4), (5), or (6) of this title shall submit, with each campaign finance report filed under subsection (a) of this section, bank statements that:

            (i)    document all expenditures made by or on behalf of the campaign finance entity during the reporting period; and

            (ii)    have all personal identifying information, including bank account numbers, redacted.

        (2)    Subject to paragraph (3) of this subsection, a campaign finance entity shall submit bank statements in accordance with paragraph (1) of this subsection during the period that:

            (i)    begins on the first closing date for a campaign finance report that occurs after the campaign finance entity became liable for a civil penalty imposed under § 13–604.1(b)(1), (2), (3), (4), (5), or (6) of this title; and

            (ii)    ends at the later of:

                1.    the conclusion of the election cycle in which the campaign finance entity became liable for the civil penalty issued under § 13–604.1(b)(1), (2), (3), (4), (5), or (6) of this title; or

                2.    the due date of the last campaign finance report that is due within 2 years after the campaign finance entity became liable for the civil penalty imposed under § 13–604.1(b)(1), (2), (3), (4), (5), or (6) of this title.

        (3)    If a campaign finance entity has submitted bank statements with at least one campaign finance report as required under paragraph (1) of this subsection, the State Board may, at its discretion, waive the requirement that a campaign finance entity submit bank statements during the remainder of the period specified under paragraph (2) of this subsection.

    (d)    (1)    In this subsection, “eligible contribution” means a contribution or series of contributions made by the same person for which a receipt is not required to be issued under § 13–222 of this title.

        (2)    The requirements of this subsection prevail to the extent of any conflict with § 13–240(b) of this title.

        (3)    Except as provided in paragraphs (4) and (5) of this subsection, a political committee shall report the following information on its campaign finance reports for each contribution the committee receives:

            (i)    the amount of each contribution; and

            (ii)    the name and residential address of each contributor, unless a contributor receives a confidentiality waiver from the State Board for a residential address, in which case a suitable alternative address approved by the State Board may be used.

        (4)    A campaign finance entity of a candidate may report a maximum of a cumulative amount of $25,000 in eligible contributions in an election cycle on its campaign finance reports without providing the information required under paragraph (3) of this subsection.

        (5)    A political committee may report eligible contributions collected in accordance with § 13–241 or § 13–242 of this title on its campaign finance reports in the manner specified in paragraph (4) of this subsection if the following is included on the political committee’s campaign finance report:

            (i)    a lump sum contribution of the total amount received by the political committee in the form of eligible contributions;

            (ii)    the number of individuals making eligible contributions; and

            (iii)    the average amount of the eligible contributions received by the political committee.

    (e)    A campaign finance report prescribed by this subtitle for the campaign finance entity of a candidate is required whether or not:

        (1)    the candidate files a certificate of candidacy;

        (2)    the candidate withdraws, declines a nomination, or otherwise ceases to be a candidate;

        (3)    the candidate’s name appears on the primary ballot; or

        (4)    the candidate is successful in the election.