§ Miss. Code § 23-15-807(untitled)

Reporting requirements; contributions and disbursements of candidates and
political committees.
(a) Each candidate or political committee shall file reports of contributions and
disbursements in accordance with the provisions of this section. All candidates or political
committees required to report may terminate its obligation to report only upon submitting a final
report that it will no longer receive any contributions or make any disbursement and that such
candidate or committee has no outstanding debts or obligations. The candidate, treasurer or chief
executive officer shall sign each such report.
(b) Candidates who are seeking election, or nomination for election, and political committees
that make expenditures for the purpose of influencing or attempting to influence the action of
voters for or against the nomination for election, or election, of one or more candidates or
balloted measures at such election, shall file the following reports:
(i) In any calendar year during which there is a regularly scheduled election, a preelection
report, which shall be filed no later than the seventh day before any election in which such
candidate or political committee has accepted contributions or made expenditures and which
shall be complete as of the tenth day before such election;
(ii) In 1987 and every fourth year thereafter, periodic reports, which shall be filed no later
than the tenth day after April 30, May 31, June 30, September 30 and December 31, and which
shall be complete as of the last day of each period; and
(iii) In any calendar years except 1987 and except every fourth year thereafter, a report
covering the calendar year which shall be filed no later than January 31 of the following calendar
year.
(c) All candidates for judicial office as defined in Section 23-15-975, or their political
committees, shall file in the year in which they are to be elected, periodic reports which shall be
filed no later than the tenth day after April 30, May 31, June 30, September 30 and December 31.
(d) Contents of reports. Each report under this article shall disclose:
(i) For the reporting period and the calendar year, the total amount of all contributions and the
total amount of all expenditures of the candidate or reporting committee which shall include
those required to be identified pursuant to item (ii) of this paragraph as well as the total of all
other contributions and expenditures during the calendar year. Such reports shall be cumulative
during the calendar year to which they relate;
(ii) The identification of:
1. Each person or political committee who makes a contribution to the reporting candidate or
political committee during the reporting period, whose contribution or contributions within the
calendar year have an aggregate amount or value in excess of Two Hundred Dollars ($200.00)
together with the date and amount of any such contribution;
2. Each person or organization, candidate or political committee who receives an expenditure,
payment or other transfer from the reporting candidate, political committee or its agent,
employee, designee, contractor, consultant or other person or persons acting in its behalf during
the reporting period when the expenditure, payment or other transfer to such person,
organization, candidate or political committee within the calendar year have an aggregate value
or amount in excess of Two Hundred Dollars ($200.00) together with the date and amount of
such expenditure.
(iii) The total amount of cash on hand of each reporting candidate and reporting political
committee;
(iv) In addition to the contents of reports specified in items (i), (ii) and (iii) of this paragraph,
each political party shall disclose:
1. Each person or political committee who makes a contribution to a political party during the
reporting period and whose contribution or contributions to a political party within the calendar
year have an aggregate amount or value in excess of Two Hundred Dollars ($200.00), together
with the date and amount of the contribution;
2. Each person or organization who receives an expenditure by a political party or
expenditures by a political party during the reporting period when the expenditure or
expenditures to the person or organization within the calendar year have an aggregate value or
amount in excess of Two Hundred Dollars ($200.00), together with the date and amount of the
expenditure.
(e) The appropriate office specified in Section 23-15-805 must be in actual receipt of the
reports specified in this article by 5:00 p.m. on the dates specified in paragraph (b) of this
section. If the date specified in paragraph (b) of this section shall fall on a weekend or legal
holiday then the report shall be due in the appropriate office at 5:00 p.m. on the first working day
before the date specified in paragraph (b) of this section. The reporting candidate or reporting
political committee shall ensure that the reports are delivered to the appropriate office by the
filing deadline. The Secretary of State may approve specific means of electronic transmission of
completed campaign finance disclosure reports, which may include, but not be limited to,
transmission by electronic facsimile (FAX) devices.
(f) (i) If any contribution of more than Two Hundred Dollars ($200.00) is received by a
candidate or candidate's political committee after the tenth day, but more than forty-eight (48)
hours before 12:01 a.m. of the day of the election, the candidate or political committee shall
notify the appropriate office designated in Section 23-15-805, within forty-eight (48) hours of
receipt of the contribution. The notification shall include:
1. The name of the receiving candidate;
2. The name of the receiving candidate's political committee, if any;
3. The office sought by the candidate;
4. The identification of the contributor;
5. The date of receipt;
6. The amount of the contribution;
7. If the contribution is in-kind, a description of the in-kind contribution; and
8. The signature of the candidate or the treasurer or director of the candidate's political
committee.
(ii) The notification shall be in writing, and may be transmitted by overnight mail, courier
service, or other reliable means, including electronic facsimile (FAX), but the candidate or
candidate's committee shall ensure that the notification shall in fact be received in the appropriate
office designated in Section 23-15-805 within forty-eight (48) hours of the contribution.