A.(1)  Any person who becomes a candidate for an office for which the holder of the office is required to file financial disclosure statements pursuant to La. Rev. Stat. 42:1124, 1124.2, or 1124.3 shall file a financial disclosure statement as required by La. Rev. Stat. 42:1124, 1124.2, or 1124.3 for the office for which he is a candidate.  The statement required by this Section shall be filed within three business days after the close of the qualifying period during which the candidate files his notice of candidacy for the office.  If the person is required by La. Rev. Stat. 42:1124, 1124.2, or 1124.3 to file a statement for the office for which he is a candidate, such filing shall satisfy the requirements of this Section.

(2)  Any person who becomes a candidate for an office prior to April fifteenth of any calendar year shall not be required to certify on his personal financial disclosure report that he has filed his federal and state income tax returns or filed for an extension thereof for the prior year.

B.  Any person who fails to file or fails to timely file the financial statement required by Subsection A of this Section, or who fails to disclose or fails to accurately disclose information required to be included in the financial statement required by Subsection A of this Section, shall be subject to penalties as provided in La. Rev. Stat. 42:1124.4.

Acts 2008, 1^st Ex. Sess., No. 1, §1, eff. Jan. 1, 2009; Acts 2008, No. 162, §1, eff. Jan. 1, 2009; Acts 2012, No. 574, §1, eff. Jan. 1, 2013; Acts 2014, No. 744, §1.

NOTE:  See Acts 2008, No. 162, §4 regarding applicability to La. Rev. Stat. 42:1124.3.