Except as provided in G.S. 163-278.6(74) and G.S. 163-278.12, no contribution may be received or expenditure made by or on behalf of a candidate, political committee, or referendum committee:
(1) Until the candidate, political committee, or referendum committee appoints a treasurer and certifies the name and address of the treasurer to the Board; and
(2) Unless the contribution is received or the expenditure made by or through the treasurer of the candidate, political committee, or referendum committee.