(a) (1) A candidate required to file carryover fund reports in electronic form under § 7-6-203 and campaign contribution and expenditure reports in electronic form under § 7-6-207 may file reports in paper form under this section if:

(A) The candidate does not have access to the technology necessary to submit reports in electronic form; and

(B) Submitting reports in electronic form would constitute a substantial hardship for the candidate.

(2) (A) A candidate filing reports in paper form under subdivision (a)(1) of this section shall submit with his or her first paper report in an election cycle a notarized affidavit on a form prepared by the Secretary of State declaring that:

(i) The candidate does not have access to the technology necessary to submit reports in electronic form;

(ii) Submitting reports in electronic form would constitute a substantial hardship for the candidate; and

(iii) The candidate agrees to file all other reports in paper form for the duration of the election cycle.

(B) The Secretary of State shall not accept a report in paper form under subdivision (a)(1) of this section if a notarized affidavit was not submitted with the first paper report in the election cycle.

(b) (1) The Secretary of State shall make available to candidates wishing to file reports in paper form under this section:

(A) Information on the deadlines for filing required reports; and

(B)

(i) Appropriate forms and instructions for complying with the deadlines.

(ii) The Arkansas Ethics Commission shall approve the forms and instructions used by the Secretary of State to ensure that all required information is requested.

(2) Reports shall be filed on the forms furnished by the Secretary of State, except that computer-generated contribution and expenditure reports shall be accepted by the Secretary of State and the Arkansas Ethics Commission provided that all of the requisite elements are included.

(c) (1) (A) A report submitted in paper form under this section other than a preelection report is timely filed if it is either hand delivered or mailed to the Secretary of State, properly addressed, and postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on the date that the report is due.

(B) A preelection report submitted in paper form under this section is timely filed if it is received by the Secretary of State no later than seven (7) days before the election for which it is filed.

(2) The Secretary of State shall accept a report via facsimile, provided the original is received by the Secretary of State within ten (10) days of the date of facsimile transmission.

(d) The Secretary of State shall make available campaign contribution and expenditure reports submitted in paper form, carryover fund reports submitted in paper form, and affidavits accompanying reports filed in paper form, on a portion of the official website of the Secretary of State.