Code of Massachusetts Regulations › 970 CMR - OFFICE OF CAMPAIGN AND POLITICAL FINANCE › Title 970 CMR 2.00 - Political Expenditures › Section 2.14 - Failure to File Reports, Penalties

Current through Register 1525, July 5, 2024
(1)
Campaign Finance Reports, Generally
. Failure to file
			 any of the following campaign finance reports required to be filed with the
			 Director, in accordance with the schedule specified in M.G.L. c. 55, will
			 result in the immediate assessment of a civil penalty, pursuant to M.G.L. c.
			 55, § 3: independent expenditure reports (Form 18A), Independent
			 Expenditure PAC reports (Form 102 IEPC), reports of electioneering
			 communication expenditures (CPF Form 18F), periodic reports for non-depository
			 candidates and committees (Form 102 ND), periodic reports for depository
			 candidates and committees (Form D102), periodic reports for political action
			 committees (Form 102PC), and periodic reports for ballot question committees
			 (Form 102BQ).
(2)
Ward,
			 Town and City Committee Reports
. Failure to file a campaign
			 finance report that is required to be filed by a ward, town or city committee
			 with the Director in accordance with M.G.L. c. 55, § 18 on the date that
			 it is due will result in the immediate assessment of a civil penalty pursuant
			 to M.G.L. c. 55, § 3 if the committee has received contributions, made
			 expenditures, incurred liabilities, or acquired or disposed of assets in excess
			 of $2,500 during the relevant reporting period or during the calendar
			 year.
(3)
Deposit
			 Reports
. Deposit Reports are due, in accordance with M.G.L. c. 55,
			 § 19(b)(2), by the 5th of each month in which
			 deposits are made by candidates and committees required to designate a
			 depository by M.G.L. c. 55, § 19(a) other than candidates for state senate
			 or house of representatives. Candidates for state senate and house of
			 representatives are required to file deposit reports by the dates specified in
			 M.G.L. c. 55, § 19(b)(3). Failure to file a Deposit Report on or before
			 the date the report is due may result in the assessment of a civil penalty of
			 $25 for each day the report is late, pursuant to M.G.L. c. 55, § 19 and
			 970 CMR 2.14(4).
(4)
Miscellaneous Reports
. Failure to file Deposit Reports
			 or any of the following reports or affidavits required to be filed with the
			 Director or local election official, within 14 days after notification by the
			 Director or his or her designee that filing in accordance with M.G.L. c. 55 has
			 not taken place, will result in the assessment of a civil penalty pursuant to
			 M.G.L. c. 55:
(a) Reports of independent
			 expenditures promoting the election or defeat of municipal candidates (Form
			 M18A);
(b) Reports of corporate
			 treasurers or other persons reflecting expenditures made to influence or affect
			 the vote on any question submitted to the voters (Form 22);
(c) Reports of governmental treasurers
			 reflecting expenditures made to influence or affect the vote on any question
			 submitted to the voters (Forms 22A and M22A);
(d) Affidavit reflecting change of treasurer
			 and acceptance of office by new treasurer (Forms T101 and M-T101);
(e) Change of purpose of candidate's
			 political committee (Form 101P);
(f) Disclosures of committee credit card
			 activity (Forms 9 and M9);
(g)
			 Certificate of appointment of depository (Form D103);
(h) Report of fundraising event for
			 nonresident candidate (Form 102NR);
(i) Reports of treasurers of ward, town and
			 city committees not subject to the provisions of 970 CMR 2.14(2); and
(j) Any other report, statement or affidavit
			 required to be filed by M.G.L. c. 55 or 970 CMR including, but not limited to,
			 subvendor reports (Form 18D), Reports of Donations to inauguration, recount or
			 legal defense funds (Form 18E), and statements indicating that a candidate has
			 no political committee organized on the candidate's behalf and will not be
			 raising or spending funds (Form D104 or Form M109).