§ 163‑278.308.  Reports filed with Board.
(a)	The treasurer of each legal expense fund shall file with the Board the following reports:
(1)	Organizational report. – The report required under G.S. 163‑278.309.
(2)	Quarterly report. – The report required under G.S. 163‑278.310.
(b)	Any report or attachment required by this Article must be filed under certification of the treasurer as true and correct to the best of the knowledge of that officer.
(c)	The organizational report shall be filed within 10 calendar days of the creation of the legal expense fund. All quarterly reports shall be filed with the Board no later than 10 business days after the end of each calendar quarter.
(d)	Treasurers shall electronically file each report required by this section that shows a cumulative total for the quarter in excess of five thousand dollars ($5,000) in legal expense donations or expenditures, according to rules adopted by the Board. The Board shall provide the software necessary to the treasurer to file the required electronic report at no cost to the legal expense fund.
(e)	Any statement required to be filed under this Article shall be signed and certified as true and correct by the treasurer and shall be certified as true and correct to the best of the treasurer's knowledge. The elected officer creating the legal expense fund, or the other individual or group of individuals creating the legal expense fund on the elected officer's behalf, shall certify as true and correct to the best of their knowledge the organizational report and appointment of the treasurer. A certification under this Article shall be treated as under oath, and any individual making a certification under this Article knowing the information to be untrue is guilty of a Class I felony.  (2007‑349, s. 1; 2009‑534, s. 2(d); 2017‑6, s. 3; 2018‑146, s. 3.1(a), (b).)