# Ark. Code Ann. § 7-9-409: Financial reports - Time to file - Late fee

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-409

## Section

- **Citation:** Ark. Code Ann. § 7-9-409
- **Heading:** Financial reports - Time to file - Late fee
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 7 / Chapter 9 / Subchapter 4 / Section 7-9-409

## Text

(a) (1) The first financial reports shall be filed no later than fifteen (15) days following the month in which the five-hundred-dollar threshold of § 7-9-406 is met and thereafter no later than fifteen (15) days after the end of each month until the election is held. Provided, however, for any month in which certain days of that month are included in a preelection financial report required under subdivision (a)(2) of this section, no monthly report for that month shall be due, but those days of that month shall be carried forward and included in the final financial report. (2) Additionally, a preelection financial report shall be filed no fewer than seven (7) days prior to any election on the ballot question or legislative question, such statement to have a closing date of ten (10) days prior to the election. (3) Furthermore, a final financial report shall be filed no later than thirty (30) days after the election. (b) A ballot question committee, legislative question committee, or individual person who files a late financial report shall be subject to a late filing fee not exceeding fifty dollars ($50.00) for each day the report remains unfiled. Acts 1989, No. 261, §§ 7, 8; 1989, No. 634, §§ 7, 8; 1999, No. 553, §§ 25, 27; 2007, No. 1001, § 4.

(a) (1) The first financial reports shall be filed no later than fifteen (15) days following the month in which the five-hundred-dollar threshold of § 7-9-406 is met and thereafter no later than fifteen (15) days after the end of each month until the election is held. Provided, however, for any month in which certain days of that month are included in a preelection financial report required under subdivision (a)(2) of this section, no monthly report for that month shall be due, but those days of that month shall be carried forward and included in the final financial report. (2) Additionally, a preelection financial report shall be filed no fewer than seven (7) days prior to any election on the ballot question or legislative question, such statement to have a closing date of ten (10) days prior to the election. (3) Furthermore, a final financial report shall be filed no later than thirty (30) days after the election.

(1) The first financial reports shall be filed no later than fifteen (15) days following the month in which the five-hundred-dollar threshold of § 7-9-406 is met and thereafter no later than fifteen (15) days after the end of each month until the election is held. Provided, however, for any month in which certain days of that month are included in a preelection financial report required under subdivision (a)(2) of this section, no monthly report for that month shall be due, but those days of that month shall be carried forward and included in the final financial report.

(2) Additionally, a preelection financial report shall be filed no fewer than seven (7) days prior to any election on the ballot question or legislative question, such statement to have a closing date of ten (10) days prior to the election.

(3) Furthermore, a final financial report shall be filed no later than thirty (30) days after the election.

(b) A ballot question committee, legislative question committee, or individual person who files a late financial report shall be subject to a late filing fee not exceeding fifty dollars ($50.00) for each day the report remains unfiled.

Acts 1989, No. 261, §§ 7, 8; 1989, No. 634, §§ 7, 8; 1999, No. 553, §§ 25, 27; 2007, No. 1001, § 4.

## Nearby sections

- [Ark. Code Ann. § 7-9-401 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-401.md)
- [Ark. Code Ann. § 7-9-402 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-402.md)
- [Ark. Code Ann. § 7-9-403 Penalty](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-403.md)
- [Ark. Code Ann. § 7-9-404 Filing deadlines](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-404.md)
- [Ark. Code Ann. § 7-9-405 Contributions and expenditures limited](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-405.md)
- [Ark. Code Ann. § 7-9-406 Financial reports - Requirement](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-406.md)
- [Ark. Code Ann. § 7-9-407 Financial report - Information](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-407.md)
- [Ark. Code Ann. § 7-9-408 Financial reports - Verification](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-408.md)
- [Ark. Code Ann. § 7-9-409 Financial reports - Time to file - Late fee](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-409.md)
- [Ark. Code Ann. § 7-9-410 Public inspection - Record retention](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-410.md)
- [Ark. Code Ann. § 7-9-411 Enforcement](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-411.md)
- [Ark. Code Ann. § 7-9-412 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-412.md)
- [Ark. Code Ann. § 7-9-413 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-413.md)
- [Ark. Code Ann. § 7-9-414 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-414.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-409. Check the current official text before relying on it. Not legal advice.