§ 14-104. Statements of campaign receipts, contributions, transfers and expenditures by and to candidates. 1. Any candidate for election to public office, or for nomination for public office at a contested primary election or convention, or for election to a party position at a primary election, shall file statements sworn, or subscribed and bearing a form notice that false statements made therein are punishable as a class A misdemeanor pursuant to section 210.45 of the penal law, at the times prescribed by this article setting forth the particulars specified by section 14-102 of this article, as to all moneys or other valuable things, paid, given, expended or promised by him to aid his own nomination or election, or to promote the success or defeat of a political party, or to aid or influence the nomination or election or the defeat of any other candidate to be voted for at the election or primary election or at a convention, including contributions to political committees, officers, members or agents thereof, and transfers, receipts and contributions to him to be used for any of the purposes above specified, or in lieu thereof, any such candidate may file such a sworn statement at the first filing period, on a form prescribed by the state board of elections that such candidate has made no such expenditures and does not intend to make any such expenditures, except through a political committee authorized by such candidate pursuant to this article. A committee authorized by such a candidate may fulfill all of the filing requirements of this act on behalf of such candidate.

2. Statements filed by any political committee authorized by a candidate pursuant to this article which is required to file such statements with any board of elections and which raises or spends or expects to raise or spend more than one thousand dollars in any calendar year shall file all such statements pursuant to the electronic reporting system prescribed by the state board of elections as set forth in subdivision nine-A of section 3-102 of this chapter. Notwithstanding the provisions of this subdivision, upon the filing of a sworn statement by the treasurer of a political committee authorized by a candidate pursuant to this article which states that such committee does not have access to the technology necessary to comply with the electronic filing requirements of subdivision nine-A of section 3-102 of this chapter and that filing by such means would constitute a substantial hardship for such committee, the state board of elections may issue an exemption from the electronic filing requirements of this article.

3. Any committee which is required to file statements pursuant to this article with county boards of elections shall file in paper format to the county board of elections or in electronic format if the legislative body of any county provides, by local law, an electronic filing system and shall file such statements by electronic reporting process to the state board of elections.