Sec. 10. (a) The treasurer of each committee shall file a report each year that is complete as of December 31 of the previous year and covers the period since the last report. This annual report is due by noon:
(1) the third Wednesday in January, in the case of:
(A) a candidate's committee;
(B) a legislative caucus committee; or
(C) a political action committee; or
(2) March 1, in the case of a regular party committee.
(b) A candidate's committee of a candidate for a state office that files a report:
(1) under section 6(e)(5) or 9(e)(2) of this chapter; and
(2) by the deadline specified under subsection (a) for filing a candidate's committee report;
is not required to file an additional report under this section.