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contain the itemized expenditures made or authorized during the | | report filing period, the date and purpose of each expenditure and | | the name of each payee and creditor. Expenditures made on behalf | | of a candidate, the candidate's committee or a party committee by | | any person, agency, firm, organization or other entity employed or | | retained for the purposes of organizing, directing, managing or | | assisting the candidate, the candidate's committee or a political | | party are considered expenditures by the candidate or committee as | | if made or incurred by the candidate or committee directly. Total | contributions with respect to | | total expenditures of less than $500 need not be itemized. The | | report must contain a statement of any loan to a candidate by a | | financial institution in connection with that candidate's candidacy | | that is made during the period covered by the report, whether or | | not the loan is defined as a contribution under section 1012, | subsection 2, paragraph A. Until December 31, 1992, the candidate | is responsible for the timely and accurate filing of each required | report. Beginning January 1, 1993, the | | treasurer are jointly responsible for the timely and accurate | | filing of each required report. |
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| | | Sec. 24. 21-A MRSA §1020-A, sub-§2, ¶¶A to C, as enacted by PL 1995, c. | | 483, §15, are amended to read: |
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| | | A. A valid personal emergency, such as a personal illness | or | | emergency determined by the commission to warrant waiver of | | the penalty in whole or in part; |
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| | B. An error by the commission staff; or |
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| | C. Failure to receive notice of the filing deadline. |
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| | | Sec. 25. 21-A MRSA §1020-A, sub-§2, ¶D is enacted to read: |
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| | | D.__Other circumstances determined by the commission that | | warrant mitigation of the penalty based upon relevant | | evidence presented that a bona fide effort was made to file | | the report in accordance with the statutory requirements, | | including, but not limited to, unexplained delays in postal | | service. |
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| | | Sec. 26. 21-A MRSA §1020-A, sub-§3-A is enacted to read: |
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| | | 3-A.__County, district and municipal party committee reports.__ | | A state party committee that fails to comply with the | | requirements of section 1017-A, subsection 6 for notifying all | | county, district and municipal party committees of the same | | political party of the | | party committee reporting requirements |
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