2005 West Virginia Code - §3-8-5. — Detailed accounts and verified financial statements required.

§3-8-5. Detailed accounts and verified financial statements required.

(a) Every candidate, financial agent, person and association of persons, organization of any kind, including every corporation, directly or indirectly, supporting a political committee established pursuant to paragraph (C), subdivision (1), subsection (b), section eight of this article or engaging in other activities permitted by this section and also including the treasurer or equivalent officer of the association or organization, advocating or opposing the nomination, election or defeat of any candidate, and the treasurer of every political party committee shall keep detailed accounts of every sum of money or other thing of value received by him or her, including all loans of money or things of value, and of all expenditures and disbursements made, liabilities incurred, by the candidate, financial agent, person, association or organization or committee, for political purposes, or by any of the officers or members of the Committee, or any person acting under its authority or on its behalf.
(b) Every person or association of persons required to keep detailed accounts under this section shall file with the officers hereinafter prescribed a detailed itemized sworn statement, according to the following provisions and times:
(1) On the last Saturday in March or within six days thereafter and annually whenever the total of all financial transactions relating to an election exceed five hundred dollars, a statement which shall include all financial transactions which have taken place by the date of that statement, subsequent to any previous statement filed within the previous five years under this section;
(2) Not less than ten nor more than seventeen days preceding each primary or other election, a statement which shall include all financial transactions which have taken place by the date of the statement, subsequent to the previous statement, if any;
(3) Not less than twenty-five nor more than thirty-one days after each primary or other election, a statement which shall include all financial transactions which have taken place by the date of the statement, subsequent to the previous statement; and
(4) On the first Saturday in September or within six days thereafter, preceding the general election day whenever the total of all financial transactions relating to an election exceed five hundred dollars or whenever any loans are outstanding, a statement which shall include all financial transactions which have taken place by the date of the statement, subsequent to the previous statement.
(c) Every person who shall announce as a write-in candidate for any elective office and his or her financial agent or election organization of any kind shall comply with all of the requirements of this section after public announcement of the person's candidacy has been made.
(d) For purposes of this section, the term "financial transactions" includes all contributions or loans received and all repayments of loans or expenditures made to promote the candidacy of any person by any candidate or any organization advocating or opposing the nomination, election or defeat of any candidate to be voted on.
(e) Candidates for the office of conservation district supervisor elected pursuant to the provisions of article twenty-one-a, chapter nineteen of this code shall only be required to file the reports required by subdivisions (2) and (3), subsection (b) of this section immediately prior to and after the general election.