2013 Maryland Code
ELECTION LAW
§ 13-221 - Books and records

§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) (i) To the extent practicable, the treasurer of a campaign finance entity shall record the occupation and employer of an individual who makes contributions to the campaign finance entity in a cumulative amount of $500 or more during an election cycle.

(ii) The State Board shall:

1. promptly provide notice to the treasurer of a campaign finance entity if a contributor included on a campaign finance report submitted by the treasurer has made contributions to the campaign finance entity in a cumulative amount of $500 or more during the election cycle; and

2. require a standard response that a treasurer shall include in the campaign finance report if a contributor does not supply the information required concerning the contributor’s occupation and employer.

(4) 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 the earlier of:

(1) 10 years after the creation of an account book entry or related record; or

(2) 2 years after the campaign finance entity files a final campaign finance report under Subtitle 3 of this title.