In this section the following words have the meanings indicated. “Applicable contribution” means a political contribution or donation or series of political contributions or donations by a person or attributed to a person made to or for the benefit of an applicable recipient. “Applicable recipient” means a candidate for, or an official holding, the office of: Governor; Lieutenant Governor; Attorney General; Comptroller; or member of the General Assembly. “Director” has the meaning stated in § 14–101 of the Election Law Article. This section does not apply to a nonprofit organization qualified under § 501(c)(3) of the Internal Revenue Code. A political contribution made to a political committee for an applicable recipient is deemed a political contribution to the applicable recipient. Subject to subsection (i) of this section, a person shall file a statement in accordance with this section if at any time during the reporting period the person spent at least $500 to provide compensation to one or more regulated lobbyists. A statement required under this section shall be filed with the State Board of Elections. The reporting period is the 6–month period ending on either April 30 or October 31. The statement shall be filed on or before the last day of the month immediately following the day on which the reporting period ends. The statement required under this section shall be made under oath and state: the name of each applicable recipient to whom an applicable contribution was made or caused to be made during the reporting period and, if not previously reported, during the preceding reporting period; the office held or sought by each applicable recipient named in item (1) of this subsection; the aggregate contributions made to each applicable recipient named in item (1) of this subsection; the name of each regulated lobbyist employed or retained by the person filing the statement; and the name of the person who made the political contribution and the relationship of that person to the person filing the statement if a political contribution was made by another person but is attributed to the person filing the statement. If the person filing the statement is a business entity: an applicable contribution made by an officer, a director, or a partner of the business entity shall be attributed to the business entity; and a political contribution, regardless of amount, if made at the suggestion or direction of the business entity, by an officer, a director, a partner, an employee, an agent, or any other person, shall be attributed to the business entity; each officer, director, or partner of the business entity who makes or causes to be made an applicable contribution shall report the contribution to the chief executive officer of the business entity; each officer, director, partner, employee, agent, or other person who makes or causes to be made a political contribution, regardless of amount, at the suggestion or direction of the business entity shall report the political contribution to the chief executive officer of the business entity; applicable contributions made by, or caused to be made by, a subsidiary, at least 30% of the equity of which the business entity owns or controls, shall be attributed to the business entity; and if a subsidiary described in item (4) of this subsection made an expenditure to provide compensation to one or more regulated lobbyists, the expenditure shall be attributed to the business entity. Notwithstanding subsection (g) of this section, a contribution made by an individual who serves as a trustee or member of the board of directors or as an officer of a nonprofit organization is not attributable to the organization, and the individual is not required to report the contribution to the chief executive officer of the organization, unless: the contribution is made on the recommendation of the nonprofit organization; or the individual who made the contribution is paid by the nonprofit organization. The State Board of Elections shall adopt regulations that define “officer” for the purposes of this subsection. A person who files, under Title 14 of the Election Law Article, all information required by this section may satisfy the requirements of this section by submitting a notice to that effect on the form required by the State Board of Elections. The State Board of Elections shall: prepare and make available forms for the statement and notice required by this section; retain each statement filed under this section in the same manner and subject to the same standards of public access as a statement filed under Title 14 of the Election Law Article; and report any violation of this section to the Ethics Commission. The statement required under this section shall be filed in the manner required for statements filed under Title 14 of the Election Law Article. A person required to file a statement under this section shall maintain detailed and accurate records of: contracts made by the person or attributed to the person that cause the person to provide compensation to the lobbyist; and applicable contributions made by the person or attributed to the person. A person required to keep records under this subsection shall retain the records for 3 years after the creation of the record. A person who knowingly and willfully fails to comply with the requirements of this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $25,000 or imprisonment not exceeding 1 year or both. If a person that violates this section is a business entity, each officer and partner of the business entity who knowingly authorized or participated in violating this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $25,000 or imprisonment not exceeding 1 year or both. The State Board of Elections may impose fees for the late filing of a statement required under this section in the same manner as provided under § 14–107 of the Election Law Article. The State Board may impose a civil penalty in the same method and manner as provided under § 14–110 of the Election Law Article for the following violations: failure to report all applicable contributions made as required in subsection (f) of this section; and failure to maintain detailed and accurate records as required in subsection (l) of this section. A person may not willfully make a false, fraudulent, or misleading statement or entry in any filing that is under oath and is required by this section. A person may not make an electronic submission of a statement required under subsection (c) of this section or any other document required under this section on behalf of another person without that person’s express consent. A person who violates this subsection is guilty of perjury and on conviction is subject to the penalty provided under the Criminal Law Article.