(a) In accordance with subsection (b) of this section, the State Board shall assess late filing fees for a failure to file a campaign finance report, an affidavit, or an amended campaign finance report, as specified in § 13–327 of this subtitle.
(b) (1) The State Board shall assess the fees in the following amounts for each day or part of a day that a campaign finance report, an affidavit, or an amended campaign finance report is overdue:
(i) $20 for each of the first 7 days;
(ii) $35 for each of the following 7 days; and
(iii) $50 for each day thereafter.
(2) The maximum fee payable for a campaign finance report, an affidavit, or an amended campaign finance report is $1,000.
(c) (1) The State Board shall accept an overdue campaign finance report, affidavit, or amended campaign finance report that is submitted without payment of the late filing fee, but the campaign finance report, affidavit, or amended campaign finance report is not considered filed until the fee has been paid.
(2) After an overdue campaign finance report, affidavit, or amended campaign finance report is received under paragraph (1) of this subsection no further late filing fee shall be incurred.
(d) (1) Subject to paragraph (2) of this subsection, a late filing fee shall be paid by the campaign finance entity.
(2) If the campaign finance entity has insufficient funds with which to pay a late filing fee in a timely manner, the late filing fee is the joint and several liability of the responsible officers.