(a) Subject to other provisions of this subtitle and except as provided in subsection (d) of this section, a campaign finance entity shall file campaign finance reports as follows:

(1) in the gubernatorial election year only, except for a ballot issue committee, on or before the third Tuesday in April, if the campaign finance entity did not file the annual campaign finance report specified under subsection (b)(2) of this section on the immediately preceding third Wednesday in January;

(2) except for a ballot issue committee, on or before the fifth Tuesday immediately preceding each primary election;

(3) except for a ballot issue committee, on or before the second Friday immediately preceding a primary election;

(4) on or before the last Tuesday in August immediately preceding a general election;

(5) for a ballot issue committee only, on or before the fourth Friday immediately preceding a general election;

(6) on or before the second Friday immediately preceding a general election; and

(7) on or before the second Tuesday after a general election.

(b) (1) A campaign finance entity is subject to subsection (a) of this section and this subsection only as to the election in which the entity designates that it will participate.

(2) In addition to the campaign finance reports required under subsection (a) of this section, but subject to paragraph (4) of this subsection, a campaign finance entity shall file a campaign finance report on the third Wednesday in January.

(3) (i) If subsequent to the filing of its declaration under § 13-208(c)(3) of this title, a campaign finance entity participates in an election in which it was not designated to participate, the campaign finance entity shall file all campaign finance reports prescribed under subsection (a) of this section for that election.

(ii) A violation of subparagraph (i) of this paragraph constitutes a failure to file by the campaign finance entity, and the responsible officer is guilty of a misdemeanor and on conviction is subject to the penalties prescribed under Part VII of this subtitle.

(4) If a campaign finance entity has neither a cash balance nor an outstanding obligation at the end of a reporting period, a campaign finance report for that period, clearly marked as “final”, shall be filed on or before the due date, and no further report is required.

(c) In addition to the campaign finance reports required under subsection (a) of this section, a continuing political committee shall file a campaign finance report on the third Wednesday in January of each year the committee is in existence.

(d) An authorized candidate campaign committee of a candidate for election to the central committee of a political party:

(1) shall file a campaign finance report on or before the third Tuesday after a gubernatorial primary election; and

(2) except as provided in subsection (c) of this section and § 13-310 of this subtitle, is not required to file any other campaign finance reports.

(e) (1) This subsection applies to a ballot issue committee formed to support or oppose a prospective question under Article XI-A, Article XI-F, or Article XVI of the Maryland Constitution or under § 9-205 of the Local Government Article.

(2) A petition sponsor’s ballot issue committee shall file a campaign finance report at the time the petition is filed under § 6-205 of this article.

(3) A ballot issue committee opposing a prospective question shall file a campaign finance report within 10 business days after the petition to place the question on the ballot is filed under § 6-205 of this article.