Virginia Code § 24.2-953.1

Failure to file the required reports
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A. In the case of a failure to file the statement of organization for a candidate campaign committee or political committee required by this chapter, there shall be a civil penalty not to exceed $500.
B. In the case of the failure to file a required report, the candidate campaign committee or political committee shall be assessed a civil penalty not to exceed $500. In the case of the failure to file a report required pursuant to subsection D or E of § 24.2-949.6, the political action committee shall be assessed a civil penalty not to exceed $500. In the case of a second or any subsequent such violation pertaining to one election cycle, the candidate campaign committee or political committee shall be assessed a civil penalty of $1,000 for each such failure to file.
C. In the case of a failure to file the report of any large pre-election contribution required by § 24.2-947.9 or 24.2-949.7:1 or a report required pursuant to subsection D or E of § 24.2-949.6, there shall be a rebuttable presumption that the violation was willful.
2006, cc. 787, 892; 2008, c. 547; 2010, c. 696; 2023, c. 764.

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