| (a) The payment of a civil or criminal fine for failure
to file a report, or for filing a report late, does not satisfy a
filer's obligation to file the report. Late fines continue to accrue
until the report is filed.
(b) A filer, other than the treasurer of a political
committee, who dies or becomes incapacitated is considered to have
filed the report on the date of the filer's death or the date the
filer is determined to be incapacitated, as applicable, for purposes
of this chapter. In this subsection, "incapacitated" means determined
by a judgment of a court exercising probate jurisdiction to be either
partially mentally incapacitated without the right to vote or totally
mentally incapacitated.
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