KRS 6.821: Statements of expenditures -- Penalties.

(1) With the updated registration statement required by KRS 6.807(3), each legislative

agent, or representative of an organized association, coalition, or public interest

entity, and each employer shall file a statement of expenditures as provided in

subsections (2), (3), and (4) of this section. A representative of an organized

association, coalition, or public interest entity shall identify the source of the entity

or association's funds and financial resources. A legislative agent shall file a

separate statement of expenditures for each employer engaging him.

(2) If an employer or any legislative agent whom he or she engaged made expenditures,

either separately or in combination with each other, either directly or indirectly, for

food, beverages, or the costs of admittance or attendance, lodging, or other expenses

related to events conducted or approved under KRS 6.611(2)(b)8., 11., or 12. on

behalf of any particular member of the General Assembly or candidate, or his or her

immediate family, the employer or legislative agent shall also state the following:

(a) The name of the legislator, candidate, or member of his or her immediate

family on whose behalf the expenditures were made;

(b) The total amount of the expenditures made;

(c) A description of the expenditures made; and

(d) The date and specific location of the event for which the expenditures were

made.

(3) In addition to the information required by subsection (2) of this section, a statement

filed by a legislative agent shall show:

(a) The total amount o f lobbying expenditures made by the legislative agent

during the reporting period covered by the statement, including any

expenditures for events conducted or approved under KRS 6.611(2)(b)8., 11.,

or 12., if the expenditures are not reimbursed by the employer; and

(b) Expenditures made by the legislative agent for informational, educational, or

promotional items or activities, and other expenses directly associated with

the legislative agent's lobbying activities during the reporting period, if the

expenditures were not reimbursed by the employer.

(4) (a) In addition to the information required by subsection (2) of this section, a

statement filed by an employer shall list:

1. The total amount of lobbying -related expenditures made by the

employer filing the statement during the period covered by the

statement;

2. A complete and itemize d account of all amounts expended for

receptions or other events conducted or approved under KRS

6.611(2)(b)8., 11., or 12., including the date and specific location of the

event and the name of the group of public servants invited to the event;

3. A compl ete and itemized account of all other amounts expended for

lobbying, including reimbursements paid to any legislative agent;

4. The compensation earned by each legislative agent, prorated to reflect

the time the legislative agent was engaged in lobbying du ring the period

covered by the statement; and

5. a. The cost of advertising which appears during a session of the

General Assembly, and which supports or opposes legislation, if

the cost is paid by an employer or a person or organization

affiliated with an employer.

b. As used in this subparagraph, "advertising" means statements

disseminated to the public either in print, by radio or television

broadcast, or by any other electronic means, including Internet or

telephonic communications, and may include dire ct or bulk

mailings of printed materials.

(b) No employer is required to show any expenditure on a statement filed under

this subsection if the expenditure is reported on a statement filed under

subsection (2) of this section by a legislative agent engaged by the employer.

(5) (a) Any statement required to be filed under this section shall be filed at the times

specified in KRS 6.807. Each statement shall cover expenditures made during

the period that ended on the last day of the month immediately preceding the

month in which the statement is required to be filed.

(b) If it is impractical or impossible for a legislative agent or employer to

determine exact dollar amounts or values of expenditures, reporting of good

faith estimates, based upon reasonable acco unting procedures, constitutes

compliance with this subsection.

(6) All legislative agents and employers shall retain receipts or maintain records for all

expenditures that are required to be reported pursuant to this section. These receipts

or records sha ll be maintained for a period ending on the thirty -first day of

December of the second calendar year after the year in which the expenditure was

made.

(7) Any legislative agent or employer who fails to file a required statement of

expenditures, or who fail s to remedy any deficiency in his or her filing in a timely

manner may be fined by the commission an amount not to exceed one hundred

dollars ($100) per day, up to a maximum total fine of one thousand dollars ($1,000)

without the necessity of a complaint b eing filed, notwithstanding KRS 6.686(1)(a),

but only after notice has been given to the alleged violator of the intent of the

commission to impose a fine, including the amount of the fine, and an opportunity

has been afforded the alleged violator to appear before the commission or otherwise

offer evidence as he or she may choose in mitigation of the imposition of the fine.

(8) Any legislative agent or employer who intentionally files a statement of

expenditures which he or she knows to contain false information or to omit required

information shall be guilty of a Class D felony.