Massachusetts Regulations § 970 CMR 2.14 Failure to File Reports, Penalties
Regulation Text
(1)
Campaign Finance Reports, Generally
. Failure to file any of the following campaign finance reports required to be filed with the Director, in accordance with the schedule specified in M.G.L. c. 55, will result in the immediate assessment of a civil penalty, pursuant to M.G.L. c. 55, § 3: independent expenditure reports (Form 18A), Independent Expenditure PAC reports (Form 102 IEPC), reports of electioneering communication expenditures (CPF Form 18F), periodic reports for non-depository candidates and committees (Form 102 ND), periodic reports for depository candidates and committees (Form D102), periodic reports for political action committees (Form 102PC), and periodic reports for ballot question committees (Form 102BQ).
(2)
Ward, Town and City Committee Reports
. Failure to file a campaign finance report that is required to be filed by a ward, town or city committee with the Director in accordance with M.G.L. c. 55, § 18 on the date that it is due will result in the immediate assessment of a civil penalty pursuant to M.G.L. c. 55, § 3 if the committee has received contributions, made expenditures, incurred liabilities, or acquired or disposed of assets in excess of $2,500 during the relevant reporting period or during the calendar year.
(3)
Deposit Reports
. Deposit Reports are due, in accordance with M.G.L. c. 55, § 19(b)(2), by the 5
th
of each month in which deposits are made by candidates and committees required to designate a depository by M.G.L. c. 55, § 19(a) other than candidates for state senate or house of representatives. Candidates for state senate and house of representatives are required to file deposit reports by the dates specified in M.G.L. c. 55, § 19(b)(3). Failure to file a Deposit Report on or before the date the report is due may result in the assessment of a civil penalty of $25 for each day the report is late, pursuant to M.G.L. c. 55, § 19 and 970 CMR 2.14(4).
(4)
Miscellaneous Reports
. Failure to file Deposit Reports or any of the following reports or affidavits required to be filed with the Director or local election official, within 14 days after notification by the Director or his or her designee that filing in accordance with M.G.L. c. 55 has not taken place, will result in the assessment of a civil penalty pursuant to M.G.L. c. 55:
(a)
Reports of independent expenditures promoting the election or defeat of municipal candidates (Form M18A);
(b)
Reports of corporate treasurers or other persons reflecting expenditures made to influence or affect the vote on any question submitted to the voters (Form 22);
(c)
Reports of governmental treasurers reflecting expenditures made to influence or affect the vote on any question submitted to the voters (Forms 22A and M22A);
(d)
Affidavit reflecting change of treasurer and acceptance of office by new treasurer (Forms T101 and M-T101);
(e)
Change of purpose of candidate's political committee (Form 101P);
(f)
Disclosures of committee credit card activity (Forms 9 and M9);
(g)
Certificate of appointment of depository (Form D103);
(h)
Report of fundraising event for nonresident candidate (Form 102NR);
(i)
Reports of treasurers of ward, town and city committees not subject to the provisions of 970 CMR 2.14(2); and
(j)
Any other report, statement or affidavit required to be filed by M.G.L. c. 55 or 970 CMR including, but not limited to, subvendor reports (Form 18D), Reports of Donations to inauguration, recount or legal defense funds (Form 18E), and statements indicating that a candidate has no political committee organized on the candidate's behalf and will not be raising or spending funds (Form D104 or Form M109).
(5)
Failure to File Timely Campaign Finance Reports with Local Election Officials
.
(a)
Local election officials shall inspect campaign finance reports (CPF Form M102) within 30 days of the reporting dates required by M.G.L. c. 55 and other reports or statements within 60 days of the date such reports or statements are due.
(b)
If a person fails to file a required report or statement in a timely manner, the election official must provide written notification to the person(s) required to file that the report or statement must be filed within ten days to avoid the assessment of penalties.
(c)
If a person who receives notification from the local election official fails to respond within ten days of receiving notice, the election official shall notify the Director and furnish the Director with a copy of the notification letter required by
970 CMR 2.00
and M.G.L. c. 55, § 28, together with any other information which may be relevant to the referral, such as correspondence from the election official notifying the candidate or treasurer of the due-date of a report or statement, the portion of the ballot containing the candidate's name, if applicable, the statement of organization of the political committee and the last report filed by the candidate.
(d)
Upon receiving notification from the local election official, the Director shall assess a penalty, pursuant to M.G.L. c. 55, § 3, against the person responsible for filing the late report or statement, and may refer the candidate or treasurer to the attorney general pursuant to M.G.L. c. 55, § 3.
(6)
Requests for Waiver of Penalty
.
(a)
Candidates, treasurers, and other persons who have been assessed a penalty may submit a request for a waiver of part or all of any such penalty to the Director in accordance with M.G.L. c. 55, § 3.
(b)
Requests for waiver must be in writing and signed by the person who has been assessed a penalty. Such requests may be accompanied by documentation, if any, demonstrating the cause of a delay.
(c)
The filing of a request for waiver does not suspend the due date of a report, statement or affidavit and does not suspend the assessment of the $25 per day penalty specified in M.G.L. c. 55, § 3.
(d)
The determination of whether "good cause" exists to waive a penalty or portion thereof depends on a number of factual circumstances and shall be made by the Director or his designee based upon the specific facts of each case. Examples of "good cause" may include, but are not necessarily limited to:
1.
A death, incapacitating illness, or hospitalization of the candidate, treasurer, or other person who has been assessed a penalty, or in the immediate family of such person.
a.
Requests submitted due to illness or hospitalization must be accompanied by sufficient documentation, which would consist of a doctor's statement noting the name of the patient, the incapacitating illness or hospitalization, and the date(s) of the illness or hospitalization.
b.
In the case of death, a death certificate or obituary notice would constitute adequate documentation.
2..
Serious accident involving the candidate or treasurer or other person who has been assessed a penalty. Requests for waiver for this reason must be accompanied by a copy of the hospital bill, a doctor's statement, or other adequate documentation.
3.
Unforeseen severe weather conditions, e.g., hurricane or maj or snowstorm at the time of filing.
4.
Other good cause.
(e)
The following circumstances generally do not constitute "good cause":
1.
Postal delay;
2.
Change of treasurer;
3.
Relocation of campaign office;
4.
Forms not received by committee;
5.
Ignorance of requirement to file form;
6.
Candidate or treasurer moved without notifying OCPF;
7.
Lack of access to campaign records.
(f)
The Director or his or her designee shall issue a written determination for each waiver request within 30 days. The request may be approved or denied in whole or in part.
(g)
Within 30 days of receiving the Director's decision regarding a waiver request, a candidate or treasurer may submit a written request for a hearing to appeal the decision.
1.
Within 30 days of receipt of such request, a hearing shall be scheduled before the Director or his or her designee.
2.
Hearings shall be brief and informal; rules of evidence shall not apply.
3.
At the request of the Director, his or her designee or a person requesting a hearing, such hearing shall be tape recorded and testimony shall be taken under oath administered by the person conducting the hearing.
4.
The person requesting the hearing must, unless excused in accordance with 970 CMR 2.14(6)(g)4., be present at the hearing. If the person requesting the hearing is unable to attend due to unforeseen circumstances, that person may request that the hearing proceed in his or her absence. If the Director approves the request, the hearing may proceed notwithstanding that person's absence.
5.
Within 30 days of the hearing, the Director or his or her designee shall issue a written decision approving or denying, in whole or in part, the waiver request. The decision is subject to judicial review in accordance with M.G.L. c. 55, § 3 and c. 30A.
(6)
All reports, statements and affidavits referenced in M.G.L. c. 55 or 970 CMR shall be signed under the penalties of perjury.
History
Amended by
Amended by
Amended by
Explore Related Documents
This section contains links to related documents with the same tags to allow you quickly access other relevant legal materials. These links include document types and counts, enabling you to explore similar content efficiently.