Maryland Election Law Section 13-221

      (a)      (1)      The treasurer of a campaign finance entity shall keep a detailed and accurate account book of all assets received, expenditures made, and obligations incurred by or on behalf of the entity.

            (2)      Except as provided in § 13-240 of this subtitle, as to each asset received or expenditure made, the account book shall state:

                  (i)      its amount or value;

                  (ii)      the date of the receipt or expenditure;

                  (iii)      the name and address of the person from whom the asset was received or to whom the expenditure was made; and

                  (iv)      a description of the asset received or the purpose for which the expenditure was made.

            (3)      Each expenditure made from a campaign account shall be supported by a receipt.

      (b)      The account books and related records of a campaign finance entity shall be preserved until 2 years after the campaign finance entity files a final campaign finance report under Subtitle 3 of this title.