§ Ark. Code § 7-9-409Financial reports — Time to file — Late fee

(a)(1) The first financial reports shall be filed no later than fifteen (15) days following the
month in which the five-hundred-dollar threshold of § 7-9-406 is met and thereafter no later than
fifteen (15) days after the end of each month until the election is held. Provided, however, for any
month in which certain days of that month are included in a preelection financial report required
under subdivision (a)(2) of this section, no monthly report for that month shall be due, but those
days of that month shall be carried forward and included in the final financial report.
(2) Additionally, a preelection financial report shall be filed no fewer than seven (7) days prior
to any election on the ballot question or legislative question, such statement to have a closing
date of ten (10) days prior to the election.
(3)(A) A final financial report shall be filed no later than thirty (30) days after the election.
(B) If a ballot question fails to qualify for the ballot or is disqualified, the final financial
report required under subdivision (a)(3)(A) of this section shall be filed no later than thirty (30)
days after the end of the month in which the ballot question fails to qualify for the ballot or is
disqualified.
(b) A ballot question committee, legislative question committee, or individual person who files
a late financial report shall be subject to a late filing fee not exceeding fifty dollars ($50.00) for
each day the report remains unfiled.