(1) A ballot question committee or legislative question committee that either receives contributions or makes expenditures in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the Arkansas Ethics Commission financial reports as required by §§ 7-9-407 — 7-9-409.
(2) An individual person who on his or her own behalf expends in excess of five hundred dollars ($500), excluding contributions, for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the commission financial reports as required by §§ 7-9-407 — 7-9-409.
(3) An elected official expending public funds in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the commission financial reports as required by §§ 7-9-407 — 7-9-409.
(4) Except as provided in subsection (f) of this section, any report required by this subchapter shall be deemed timely filed if it is: Hand-delivered to the commission on or before the date due;
(5) Mailed to the commission, properly addressed, postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on or before the date due;
(6) Received via facsimile by the commission on or before the date due, provided that the original is received by the commission within ten (10) days of the transmission; or
(7) Received by the commission in a readable electronic format that is approved by the commission.
(8) Whenever a report under this subchapter becomes due on a day that is a Saturday, Sunday, or legal holiday, the report shall be due the next day that is not a Saturday, Sunday, or legal holiday.
(9) A preelection report is timely filed if it is received by the commission no later than seven (7) days prior to the election for which it is filed.
(10) A final financial report as described in § 7-9-409(a)(3) is required regardless of whether a ballot question committee, legislative question committee, individual, or elected official received contributions or made expenditures in excess of five hundred dollars ($500).