(a) The statement of financial interest shall be filed as follows:

(1) State or district public servants and candidates for state or district public office required to file shall file with the Secretary of State;

(2) County, township, or school district public servants and candidates for county, township, or school district public office required to file shall file with the county clerks;

(3) Municipal public servants and candidates for municipal office required to file shall file with the city clerk or recorder, as the case may be;

(4) All city attorneys, whether elected or appointed, shall file with the city clerk of the municipality within which they serve;

(5) Members of regional boards or commissions shall file with the county clerk of the county in which they reside; and

(6) District judges shall file with the Secretary of State.

(b) Any report required by this subchapter shall be deemed timely filed if it is:

(1) Hand-delivered to the appropriate public official on or before the date due;

(2) Mailed to the appropriate public official, properly addressed, postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on or before the date due;

(3) Received via facsimile by the appropriate public official on or before the date due, provided the original is received by the appropriate public official within ten (10) days of the transmission; or

(4) Received by the appropriate public official in a readable electronic format which is acceptable to such public official and approved by the Arkansas Ethics Commission.