§ 7-2. General filing requirements.

(a) Annual filing required.

(1) In general.

Except as otherwise specified in this subtitle, each statement must be filed with the Ethics Board on or before April 30 of each year.

(2) Elected officials.

Elected officials must file the statement required by this subtitle on or before January 31 of each year.

(b) Reporting period; information.

Except as otherwise specified in this subtitle:

(1) each statement must cover the calendar year immediately preceding the filing; and

(2) disclose for that year all of the information required by Part III {"Contents of Statements"} of this subtitle.

(c) Form.

Each statement must be:

(1) filed on the form the Ethics Board provides; and

(2) signed under oath or affirmation, subject to the penalties of perjury.