SDCL § 12-27-22: Campaign finance disclosure statement, report--Filing requirement--Termination--Penalty.

The treasurer of a political committee listed below shall file a campaign finance disclosure statement or a report with the secretary of state as follows:

(1) For a candidate or candidate campaign committee for any statewide office, file a pre-primary, pre-general, year-end, and, if applicable, supplemental report and amendments in even numbered years and in odd numbered years, file a year-end report and, if applicable, amendments;

(2) For a candidate or candidate campaign committee for a legislative or county office with a recognized political party, file a pre-primary, a pre-general, year-end and, if applicable, supplemental report and amendments in even numbered years;

(3) For a statewide political action committee, file a pre-primary, pre-general, year-end, and, if applicable, supplemental report and amendments in even numbered years and in odd numbered years, file a year-end report and, if applicable, amendments;

(4) For a statewide political party, file a pre-primary, pre-general, year-end and, if applicable, supplemental report and amendments in even numbered years and in odd numbered years, file a year-end or amendments, if applicable;

(5) For a county political party and auxiliary organization, file a pre-general and, if applicable, supplemental report and amendments in even numbered years; and

(6) For a statewide ballot question committee, file a pre-primary, pre-general, year-end and, if applicable, supplemental report and amendments in even numbered years and in odd numbered years, file a year-end and, if applicable, amendments.

The treasurer of a political committee listed in this section may submit a termination report at any time.

If a political party loses the status of a qualified party, the party must file a termination report by five p.m. central time on the last Friday in January following the calendar year in which the qualified party status was lost. If a statewide ballot question committee does not list any activity on the next required campaign finance report submitted to the secretary of state, that committee has until the next reporting period to report activity. If that committee does not have any activity to report by the next reporting period, the committee must submit a termination report by that reporting period deadline.

A violation of this section is a Class 2 misdemeanor. A subsequent offense within a calendar year is a Class 1 misdemeanor.