(a) A municipal officer shall file the financial statement required by this chapter within the time prescribed by Section 572.026(a), Government Code.
(b) A person who is appointed to a municipal office shall file the financial statement required by this chapter within the time prescribed by Section 572.026(c), Government Code.

(c) A candidate for a municipal office filled by election shall file the financial statement required by this chapter not later than the earlier of:
(1) the 20th day after the deadline for filing an application for a place on the ballot in the election; or
(2) the fifth day before the date of the election.
(d) Except as provided in Subsection (g), the timeliness of the filing is governed by Section 572.029, Government Code.
(e) A municipal officer or a person who is appointed to a municipal office may request the clerk or secretary of the municipality to grant an extension of not more than 60 days for filing the statement. The clerk or secretary shall grant the request if it is received before the filing deadline or if the officer’s physical or mental incapacity prevents the officer from filing the statement or requesting an extension before the filing deadline. The clerk or secretary may not grant more than one extension to a person in one year except for good cause shown.
(f) The clerk or secretary may not grant an extension to a candidate for a municipal office filled by election.
(g) A person is considered to have timely filed a financial statement under this chapter if:
(1) the statement is personally delivered not later than 5 p.m. of the last day for filing the statement; or
(2) the clerk or secretary of the municipality with whom the statement is required to be filed has adopted rules and procedures to provide for the electronic filing of the statement and the statement is electronically filed in accordance with those rules and procedures not later than midnight of the last day for filing the statement.