1.    Prior to the thirty-first day before a primary, general, or special election, a statewide political party or a political committee not required to file statements under section 16.1-08.1-02.3 which is soliciting or accepting contributions shall file a campaign disclosure statement that includes all contributions received and expenditures made from January first through the fortieth day before the election. A political party that has not endorsed or nominated a candidate in an election is not required to file a statement under this subsection. A statement required to be filed under this subsection may be submitted for filing beginning on the thirty-ninth day before the election. The statement must include:

a.    For each aggregated contribution from a contributor which totals in excess of two hundred dollars received during the reporting period:

(1) The name and mailing address of the contributor; (2) The total amount of the contribution; and

(3) The date the last contributed amount was received; b.    The total of all aggregated contributions from contributors which total in excess of two hundred dollars during the reporting period; c.    The total of all contributions received from contributors that contributed two hundred dollars or less each during the reporting period; d.    For each recipient of an expenditure from campaign funds in excess of two hundred dollars in the aggregate:

(1) The name and mailing address of the recipient; (2) The total amount of the expenditure made to the recipient; and

(3) The date the last expended amount was made to the recipient; e.    The aggregate total of all expenditures from campaign funds in excess of two hundred dollars; f.    The aggregate total of all expenditures from campaign funds of two hundred dollars or less; and

g.    The balance of the campaign fund on the fortieth day before the election and balance of the campaign fund on January first.

2.    Beginning on the thirty-ninth day before the election through the day before the election, a person that files a statement under subsection 1 must file a supplemental statement within forty-eight hours of the start of the day following the receipt of a contribution or aggregate contribution from a contributor which is in excess of five hundred dollars. The statement must include:

a.    The name and mailing address of the contributor; b.    The total amount of the contribution received during the reporting period; and c.    The date the last contributed amount was received.

3.    Prior to February first, a statewide political party or a political committee that is not required to file a statement under section 16.1-08.1-2.3 shall file a campaign disclosure statement that includes all contributions received and expenditures made from January first through December thirty-first of the previous year. The statement may be submitted for filing beginning on January first. The statement must include:

a.    For each aggregated contribution from a contributor which totals in excess of two hundred dollars received during the reporting period:

(1) The name and mailing address of the contributor; (2) The total amount of the contribution; and

(3) The date the last contributed amount was received; b.    The total of all aggregated contributions from contributors which total in excess of two hundred dollars during the reporting period;     c.    The total of all contributions received from contributors that contributed two hundred dollars or less each during the reporting period; d.    For each recipient of an expenditure from campaign funds in excess of two hundred dollars in the aggregate:

(1) The name and mailing address of the recipient; (2) The total amount of the expenditure made to the recipient; and

(3) The date the last expended amount was made to the recipient; e.    The aggregate total of all expenditures from campaign funds in excess of two hundred dollars; f.    The aggregate total of all expenditures from campaign funds of two hundred dollars or less; and

g.    The balance of the campaign fund on January first and December thirty-first.

4.    A person required to file a statement under this section shall disclose each aggregated contribution from a contributor which totals five thousand dollars or more during the reporting period. For these contributions from individuals, the statement must include the contributor’s occupation, employer, and the employer’s principal place of business.

5.    Statements under this section must be filed with the secretary of state.

6.    The secretary of state shall assess and collect fees for any reports filed after the filing deadline.