The Ethics Commission shall develop procedures under which a report required under §§ 5–705 through 5–709 of this subtitle: shall be filed electronically without additional cost to the individual who files the report; and shall be made available for public inspection electronically. If the report filed electronically under subsection (a) of this section is required to be made under oath or affirmation, the oath or affirmation shall be made by an electronic signature that is: in the report or attached to and made part of the report; and made expressly under the penalties of perjury. An electronic signature made under paragraph (1) of this subsection subjects the individual making the electronic signature to the penalties of perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.