TEXAS ETHICS COMMISSION

ETHICS ADVISORY OPINION NO. 315

March 22, 1996

Who is liable for a fine imposed for the late filing of a general-purpose political committee’s report of contributions and expenditures. (AOR-351)

The Texas Ethics Commission has been asked to determine who is liable for a fine imposed for the late filing of a general-purpose political committee’s report of contributions and expenditures. Under the Election Code, it is the responsibility of the campaign treasurer of a general-purpose political committee to file reports of contributions and expenditures. Elec. Code §§ 254.153, 254.154. Fines for late filing are imposed on the "person required to file the report." Id. § 254.042. Therefore, the campaign treasurer of a general-purpose committee is liable for any fine imposed for filing a committee report late. The general-purpose political committee may, however, use political contributions to pay a late fine imposed on the committee’s campaign treasurer. Ethics Advisory Opinion No. 206 (1994); see also Ethics Advisory Opinion No. 216 (1994) (corporate sponsor of general-purpose political committee may pay late fine imposed on campaign treasurer as an administrative expense).

SUMMARY

The campaign treasurer of a general-purpose committee is liable for any fine imposed for filing a committee report late.