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            A. Each lobbyist registered under the provisions of this Part shall file with the ethics board, in the manner prescribed by the ethics board by rule in accordance with the provisions of this Part, a report of all expenditures incurred for the purpose of lobbying.

            B. A report shall be filed monthly. The report for each month shall be filed by the twenty-fifth day of the following month.

            C.(1) The report shall be electronically filed using forms provided by the ethics board in a format suitable for use on the database required by La. Rev. Stat. 49:77(4). The electronic filing by a lobbyist of any report required under this Section shall constitute a certification that the information contained in the report is true and correct to the best of his knowledge, information, and belief; that no reportable expenditures have been made that are not included therein as required by law; and that no information required by this Part has been deliberately omitted.

            (2) A lobbyist shall retain records that document all reports made pursuant to this Part for no less than three years.

            D.(1) Each report shall include the following:

            (a) A listing of each subject matter lobbied during each reporting period pursuant to La. Rev. Stat. 49:74(A)(4).

            (b) The total of all expenditures made during each reporting period aggregated in the manner prescribed by the ethics board by rule.

            (c) The aggregate total of expenditures attributable to an individual executive branch official during each reporting period, including the name of the executive branch official and his executive branch agency.

            (d) The aggregate total of expenditures attributable to the spouse or minor child of a executive branch official during each reporting period. The name of the spouse or minor child shall not be included. The aggregate total of such expenditures shall be reported as follows:

            “The aggregate total of expenditures attributable to the spouse of (insert name of executive branch official) was (insert aggregate total of expenditures).

            The aggregate total of expenditures attributable to the minor child or children of (insert name of executive branch official) was (insert aggregate total of expenditures).”

            (e) The aggregate total of expenditures for all reporting periods during the same calendar year, aggregated in the manner prescribed by the ethics board by rule.

            (f) The aggregate total of all expenditures attributable to an individual executive branch official for all reporting periods during the same calendar year, including the name of the executive branch official and his executive branch agency.

            (g) The aggregate total of all expenditures attributable to the spouse or minor child of an executive branch official for all reporting periods during the same calendar year. The name of the spouse or minor child shall not be included. The aggregate total of such expenditures shall be reported as follows:

            “The aggregate total of expenditures attributable to the spouse of (insert name of executive branch official) for all reporting periods during the year was (insert aggregate total of expenditures).

            The aggregate total of expenditures attributable to the minor child or children of (insert name of executive branch official) for all reporting periods during the year was (insert aggregate total of expenditures).”

            (2) For the purposes of this Section, the aggregate amount or any per occasion amount attributable to an executive branch official or spouse or minor child of an executive branch official shall not include any expenditure which is otherwise required to be reported in Paragraph (E)(1) or (2) of this Section or which is exempt as provided in Paragraph (3) of this Section.

            (3) For the purposes of this Section, the aggregate amount or any per-occasion amount attributable to an executive branch official or spouse or minor child of an executive branch official shall not include any expenditure made at an event that the executive branch official, spouse, or minor child did not attend.

            E.(1) Each report shall include a statement of the expenditure for each reception, social gathering, or other function to which more than twenty-five executive branch officials are invited. Any report of such amount shall include the name of the group or groups invited and the date and location of the reception, social gathering, or other function.

            (2)(a) Any expenditure, as defined in this Part, for any reception or social gathering sponsored in whole or in part by a lobbyist, individually or on behalf of a principal he represents, held in conjunction with a meeting of a national or regional organization of executive branch officials shall be reported by including the name of the national or regional organization, the date and location of the reception or social gathering, a general description of persons associated with the organization invited to attend the reception or social gathering, and the amount of the expenditure.

            (b) The provisions of Subparagraph (a) of this Paragraph shall include without limitation any expenditure for any of the following:

            (i) A single activity, occasion, reception, meal, or meeting held during the same time period and in the same general locale as a meeting of such an organization and to which some persons associated with the organization are invited.

            (ii) A single activity, occasion, reception, meal, or meeting that is part of the scheduled activities at a meeting of such an organization and that is open to persons attending the meeting.

            (3) Any expenditure for any meal or refreshment consumed by or offered to an executive branch official which is incidental to the executive branch official giving a speech, being a member of a panel, or otherwise being involved in an informational presentation to a group shall be exempt from the provisions of this Part.

            F.(1)(a) Any expenditures by a lobbyist’s principal or employer made in the presence of the lobbyist shall be reported by the lobbyist as provided in this Part.

            (b) Any lobbyist’s principal or employer who makes direct expenditures required to be reported pursuant to this Part shall timely furnish its lobbyist information about such expenditures as necessary for compliance with this Part. Such information shall be furnished to the lobbyist no later than two business days after the close of each reporting period.

            (c) Any lobbyist’s principal or employer who makes direct expenditures required to be reported pursuant to this Part who fails to provide its lobbyist the information regarding such expenditures as provided in Subparagraph (b) of this Paragraph shall be required to register as a lobbyist pursuant to this Part and shall be subject to penalties for violations of this Part.

            (2)(a) Notwithstanding any provision of this Part to the contrary, a lobbyist’s principal or employer may opt to file reports required by this Section in the manner prescribed by the ethics board by rule on behalf of all of the lobbyists who represent such principal’s or employer’s interests. If a lobbyist’s principal or employer opts to file such reports, the principal or employer shall notify the ethics board no later than January thirty-first of each year, and such option shall be effective for the reporting of all expenditures made during that calendar year. The notification shall include a listing of all persons on whose behalf the lobbyist’s principal or employer is filing the reports required by this Section.

            (b) Any lobbyist whose principal or employer opts pursuant to this Paragraph to file the reports required by this Section shall timely furnish its principal or employer all information about expenditures as necessary for compliance with this Part. Such information shall be furnished to the principal or employer no later than two business days after the close of each reporting period.

            (c) Any lobbyist’s principal or employer who opts pursuant to this Paragraph to file the reports required by this Section who fails to file or timely file such reports shall be liable for and subject to any applicable late fees or penalties, or both for violations of this Part.

            G. Each person required to file reports pursuant to this Part who is also required to file reports pursuant to Part III of Chapter 1 of Title 24 of the Louisiana Revised Statutes of 1950 may file a report which contains all of the information required by this Part and by Part III of Chapter 1 of Title 24 of the Louisiana Revised Statutes of 1950.

            Acts 2004, No. 116, §2, eff. Jan. 1, 2005; Acts 2008, 1^st Ex. Sess., No. 13, §2, eff. Jan. 1, 2009; Acts 2008, No. 709, §2, eff. Jan. 1, 2009; Acts 2009, No. 534, §3, eff. July 16, 2009; Acts 2016, No. 416, §2.