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Political action committees; officers; accounting and reporting.
(a) Every political action committee shall have a chair and a treasurer.
(b) All funds of a political action committee shall be segregated from, and shall not be commingled with, any personal funds of officers, members, or associates of such committee.
(c) It shall be the duty of the treasurer of a political action committee to keep a detailed, exact account of:
(1) All contributions made to or for such committee.
(2) All expenditures made by or on behalf of such committee.
(3) The identification of every person to whom an expenditure is made, the date and amount thereof, and the name of each candidate on whose behalf such expenditure was made or a designation of the election proposition the result of which the political action committee will attempt to influence by making expenditures or receiving contributions.
(d) It shall be the duty of the treasurer to obtain and keep a receipted bill or cancelled check, stating the particulars for every expenditure made by or on behalf of a political action committee greater than one hundred dollars ($100), and for any such expenditure in a lesser amount, if the aggregate amount of such expenditures to the same person during a calendar year is greater than one hundred dollars ($100). Provided, however, the treasurer of a political action committee shall not be required under this chapter to report any expenditure not related to political contributions or expenditures or made as an administrative expense. The treasurer shall preserve all receipted bills and accounts required to be kept by this section for a period of two years from the date of any such expenditure.
(Acts 1988, 1st Ex. Sess., No. 88-873, p. 397, §3; §17-22A-3; amended and renumbered by Act 2006-570, p. 1331, §24.)