Section 18C. (a) The director shall develop an electronic reporting system for the submission, retrieval, storage and public disclosure of campaign finance reports and financial activity statements required to be filed with the director.

(b) The following individuals and political committees shall be required to file electronically by modem or via computer terminals provided or approved by the director:

(i) a candidate that files with the director and the committee organized on behalf of the candidate;

(ii) a ballot question committee that files with the director;

(iii) each state committee referred to in section 1 of chapter 52;

(iv) each local party committee referred to in sections 2 and 3 of said chapter 52 that raises or spends more than $5,000 in an election cycle;

(v) a political committee, other than a candidate's committee or a ballot question committee, if the political committee aids or promotes the success or defeat of 1 or more candidates that file with the director;

(vi) reports of late contributions received by a political committee organized on behalf of a candidate that files with the director, including a committee required to designate a depository on behalf of a candidate and every ballot question committee that files with the director, which receives and deposits a contribution of $500 or more after the eighteenth day but more than 72 hours before the date of a special, preliminary, primary or general election within 72 hours of depositing the contribution;

(vii) reports of late contributions received by a state committee referred to in section 1 of chapter 52 required to designate a depository under section 19 which receives a contribution of $500 or more after the eighteenth day but more than 24 hours before the date of a special, preliminary, primary or general election, within 72 hours of depositing the contribution;

(viii) for a political committee required to file campaign finance reports electronically with the director, any reports filed pursuant to section 18D made to disclose expenditures by vendors of the committee to subvendors;

(ix) an individual, group, association, corporation, labor union, political committee or other entity that is required to file a report of independent expenditures with the director in accordance with section 18A; and

(x) an individual, group, association, corporation, labor union or other entity that makes an electioneering communication expenditure in an aggregate amount exceeding $250 during any calendar year in accordance with section 18F.