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Maryland Code, Election Law § 13-221

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) The treasurer of a campaign finance entity shall keep a detailed and accurate account book of all assets received, expenditures made, and obligations incurred by or on behalf of the entity.

(2) Except as provided in § 13-240 of this subtitle, as to each asset received or expenditure made, the account book shall state:

(i) its amount or value;

(ii) the date of the receipt or expenditure;

(iii) the name and address of the person from whom the asset was received or to whom the expenditure was made; and

(iv) a description of the asset received or the purpose for which the expenditure was made.

(3)(i) To the extent practicable, the treasurer of a campaign finance entity shall record the occupation and employer of an individual who makes contributions to the campaign finance entity in a cumulative amount of $500 or more during an election cycle.

(ii) The State Board shall:

1. promptly provide notice to the treasurer of a campaign finance entity if a contributor included on a campaign finance report submitted by the treasurer has made contributions to the campaign finance entity in a cumulative amount of $500 or more during the election cycle; and

2. require a standard response that a treasurer shall include in the campaign finance report if a contributor does not supply the information required concerning the contributor's occupation and employer.

(4) Each expenditure made from a campaign account shall be supported by a receipt.

(b) The account books and related records of a campaign finance entity shall be preserved until the earlier of:

(1) 10 years after the creation of an account book entry or related record; or

(2) 2 years after the campaign finance entity files a final campaign finance report under Subtitle 3 of this title.

(c) A candidate for election to the central committee of a political party who is exempt under § 13-202(a) of this subtitle shall:

(1) keep a detailed and accurate account book of all expenditures made by the candidate; and

(2) preserve the account book required under item (1) of this subsection for auditing purposes until 2 years after the end of the election cycle.

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Cite this article: FindLaw.com - Maryland Code, Election Law § 13-221 - last updated January 01, 2025 | https://codes.findlaw.com/md/election-law/md-code-elec-law-sect-13-221/

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