This bill enhances the penalties applicable to the late filing of election disclosure reports by increasing the penalty for a late filing from $50 per month to $50 per day. In addition, it provides that a reporting party who files an incomplete report will be subject to the same penalties as a reporting party who files a tardy report. Any reporting party who fails to include the “paid for by…” disclaimer required by 8021 of this title shall be fined $500 or 25% of the cost of the ad, whichever is greater. In addition, this bill strengthens due process and clarifies the appeal procedure by requiring the Commissioner to send written notice whenever a report is late or incomplete, and providing for a 30-day appeal period. If a tardy report is not filed or corrected within 30 days after (i) the Commissioner determines that such tardiness is not due to reasonable cause, or (ii) the end of the appeal period, then the Commissioner must notify the Attorney General’s Office that the reporting party has failed to file such report.