13-37-603. Reporting entity -- reports required -- exception. (1) A reporting entity shall keep detailed records of all contributions received and expenditures made by or on behalf of the reporting entity. If the reporting entity is a minor party qualification committee, the treasurer appointed pursuant to 13-37-602 shall keep the records on behalf of the minor party qualification committee.

(2) A reporting entity may not knowingly report a contribution in the name of any person other than the person by whom it was actually furnished.

(3) A reporting entity shall file periodic reports containing the information required by 13-37-605 pursuant to the dates required by 13-37-604.

(4) Records kept pursuant to this section must be preserved by the reporting entity for 4 years from the date prescribed in 13-10-609(2) on which the signatures were presented or otherwise would have been presented to the election administrator.

(5) The commissioner may inspect records or accounts that must be kept pursuant to this part, as long as the inspection is made during reasonable office hours.

(6) If a reporting entity is otherwise required to file a report under Title 13, chapter 37, part 2, concerning the same matters required to be reported under this part, the reporting entity may not be required to file a duplicate report or duplicate information but shall file the information in one report.