Sec. 12. (a) Not later than noon thirty (30) days after the date a treasurer of a continuing committee leaves office, the outgoing treasurer shall file a final report that is complete as of the last day the person was treasurer and covers the period since the last report.
(b) Notwithstanding subsection (a), the chair of a continuing committee shall file a final report for a treasurer whenever the following occurs:
(1) The treasurer dies.
(2) The outgoing treasurer of a continuing committee otherwise cannot make the filing.