| |  | | payee and creditor.  If expenditures were made to a person |  | described in section 1012, subsection 3, paragraph A, |  | subparagraph (4), the report must contain the name of the |  | person, the amount spent by that person on behalf of the |  | candidate, the reason for the expenditure and the date of the |  | expenditure.  Total contributions with respect to an election of |  | less than $500 and total expenditures of less than $500 need not |  | be itemized.  The report must contain a statement of any loan to |  | a candidate by a financial institution in connection with that |  | candidate's candidacy that is made during the period covered by |  | the report, whether or not the loan is defined as a contribution |  | under section 1012, subsection 2, paragraph A.  Until December |  | 31, 1992, the candidate is responsible for the timely and |  | accurate filing of each required report.  Beginning January 1, |  | 1993, the candidate and the treasurer are jointly responsible |  | for the timely and accurate filing of each required report. | 
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 |  | |  | Sec. 8.  21-A MRSA §1019, sub-§2, as amended by PL 2001, c. 465, §1, |  | is further amended to read: | 
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 |  | |  | 2.  Content.  This report must contain an itemized account |  | of each contribution or expenditure aggregating in excess of |  | $50 in any election, the date and purpose of each and the |  | name, occupation, place of business and mailing address of |  | each payee or creditor.  Total contributions or expenditures |  | of less than $500 in any election need not be itemized.  The |  | report must state whether the contribution or expenditure is |  | in support of or in opposition to the candidate and must |  | include, under penalty of perjury, as provided in Title 17-A, |  | section 451, a statement under oath or affirmation whether the |  | expenditure is made in cooperation, consultation or concert |  | with, or at the request or suggestion of, any candidate or any |  | authorized committee or agent of a candidate. | 
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 |  | |  | Sec. 9.  21-A MRSA §1053, sub-§1, as amended by PL 1995, c. 167, §1, |  | is further amended to read: | 
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 |  | |  | 1.  Identification of committee.  The names and mailing |  | addresses of the committee, its chief decision maker, its |  | treasurer, its principal officers and the identity of any |  | candidate who is registered under section 1013-A and who is |  | involved in decision making for a political action committee |  | organized to advance the election of that candidate; | 
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 |  | |  | Sec. 10.  21-A MRSA §1055, as amended by PL 2001, c. 430, §9, is |  | further amended to read: | 
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 |  | | §1055.  Publication or distribution of statements | 
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