AR Code § 7-6-220 (2020)
2020 Arkansas Code|Title 7 - Elections|Chapter 6 - Campaign Practices|Subchapter 2 - Campaign Financing|§ 7-6-220. Reporting of independent expenditures

 (a) A person who or an independent expenditure committee which makes independent expenditures in an aggregate amount or value in excess of five hundred dollars ($500) in a calendar year shall file reports with the Secretary of State:  (1) No later than thirty (30) days prior to preferential primary elections, general elections, and special elections covering the period ending thirty-five (35) days prior to such elections;  (2) No later than seven (7) days prior to preferential primary elections, runoff elections, general elections, and special elections covering the period ending ten (10) days prior to such elections; and  (3) As for a final report, no later than thirty (30) days after the end of the month in which the last election is held at which the candidate seeks nomination or election.    (b) Such reports shall include:  (1) In the case of an individual making such an expenditure, the name, address, telephone number, principal place of business, employer, and occupation of the individual;  (2) In the case of a committee, the name, address, employer, and occupation of its officers;  (3) In the case of a person who is not an individual, the principal name of the entity, the address, and the name, address, employer, and occupation of its officers; and  (4) The same information required of candidates for office other than school district, township, municipal, or county office as set forth in § 7-6-207(b)(1).    (c) The information required in § 7-6-207(b)(1) may be provided in the form of a schedule or schedules attached to the report.  (d) The report shall be verified by an affidavit of an officer of the committee stating that to the best of his or her knowledge and belief the information disclosed is a complete, true, and accurate financial statement of the committee's contributions received and made.  (e)  (1) A report is timely filed if it is filed in electronic form through the official website of the Secretary of State on or before the date that the report is due.  (2)  (A) The Secretary of State shall receive reports in a readable electronic format that is acceptable to the Secretary of State and approved by the Arkansas Ethics Commission.  (B) The commission shall approve the format used by the Secretary of State for the filing of independent expenditure reports in electronic form to ensure that all required information is requested.  (C) The official website of the Secretary of State shall allow for searches of independent expenditure report information filed in electronic form.    (3) A person or independent expenditure committee under this section may file reports in paper form under this section if:  (A) The person or independent expenditure committee does not have access to the technology necessary to submit reports in electronic form;  (B) Submitting reports in electronic form would constitute a substantial hardship for the person or independent expenditure committee; and  (C) The person or independent expenditure committee submits a notarized affidavit that complies with § 7-6-231.