DE HB310

Expands liability for reporting violations by broadening "reporting party" definition to include candidates, treasurers, and any other person required to file reports under campaign finance laws, replacing previous language limited to candidates and treasurers.

Changes late filing penalties from $50 per month to $50 per day, with an automatic one-time 24-hour extension available if the Commissioner is notified in writing by 11:59 p.m. on the due date.

Treats incomplete reports as tardy reports for penalty purposes and requires the Commissioner to notify reporting parties in writing of incomplete filings and specify deficiencies.

Creates a 30-day appeal period for reporting parties to contest late filing fines by demonstrating reasonable cause rather than willful neglect.

Establishes a new civil penalty of $500 or 25 percent of campaign advertisement costs (whichever is greater) for violations of disclosure requirements in Section 8021, and requires the Attorney General to be notified if tardy reports remain unfiled 30 days after Commissioner determination.