Except as provided in subsection (b) of this section, a candidate for an elected office for which an annual statement is required must file a statement annually:beginning with the year in which the candidate files a certificate of candidacy; and continuing through the year of the election. This section does not require the filing of a statement for any full year that is already covered by a statement the individual has otherwise filed under this subtitle. The statement required by this section must be filed with the Baltimore City Board of Elections. The initial statement required by this section must be filed no later than with the filing of the certificate of candidacy. In each subsequent year, through and including the year of the election, the statement must be filed on or before the earlier of:April 30; or the last day for the withdrawal of a candidacy under <cite data-doc="Md. Code" data-path="gel|5-502">State Election Law Article, § 5-502</cite>. The disclosure requirements applicable to a candidate filing under this section are the same as those applicable to an incumbent holding the office involved. The Board of Elections may not accept a certificate of candidacy of a candidate covered by this section unless the candidate has filed the initial statement required by subsection (d)(1) of this section. If a later statement required by this section is overdue and is not filed within 20 days after the candidate receives from the Board of Elections written notice of the failure to file, the candidate is considered to have withdrawn his or her candidacy. Within 30 days after receiving a statement, the Board of Supervisors of Elections must forward the statement to the Ethics Board. Ord. 04-795 Ord. 22-124 Ethics Board §2-10