In addition to any other report required under this subtitle, a regulated lobbyist shall file a separate report disclosing the name of each State official of the Executive Branch or member of the immediate family of a State official of the Executive Branch who has benefited during the reporting period from a gift of a meal or beverages from the regulated lobbyist, whether or not in connection with lobbying activities, allowed under § 5–505(c)(2)(i)1 of this title. Gifts reported by name of recipient under § 5–705(b)(2)(ix) of this subtitle need not be allocated for the purposes of disclosure under subsection (a) of this section. The disclosure required by this section shall be under oath or affirmation, on a form issued by the Ethics Commission, and shall include: the name and business address of the regulated lobbyist; the name of each recipient of a gift of a meal or beverages; the date and value of each gift of a meal or beverages, and the identity of the entity or entities to which the gift is attributable; and the total cumulative value of gifts of meals or beverages, calculated as to each recipient. The regulated lobbyist may explain the circumstances under which the gift of a meal or beverages was given. Gifts of meals or beverages reported by a regulated lobbyist under this section need not be counted or reported by the regulated lobbyist for purposes of disclosure under § 5–705(c) of this subtitle. The report shall be filed electronically at the time and in the manner required for reports filed under § 5–705 of this subtitle.