(a) A late filing fee for each report or statement of expenditures and contributions which is not filed within the prescribed period shall be imposed as follows. Such fee shall be ten dollars ($10) for each day or part of a day excluding Saturdays, Sundays and holidays that a report is overdue. An additional fee of ten dollars ($10) is due for each of the first six (6) days that a report is overdue. The maximum fee payable with respect to a single report is two hundred fifty dollars ($250). A supervisor shall receive an overdue report or statement even if any late filing fee due has not been paid but the report or statement shall not be considered filed until all fees have been paid upon the receipt by the supervisor of an overdue report. No further late filing fees shall be incurred notwithstanding the fact that the report or statement is not considered filed. The late filing fee is the personal liability of the candidate or treasurer of a political committee and cannot be paid from contributions to the candidate or committee, nor may such fee be considered an expenditure. A report or statement of expenditures and contributions shall be deemed to have been filed within the prescribed time if the letter transmitting the report or statement which is received by the supervisor is transmitted by first class mail and is postmarked by the United States Postal Service on the day prior to the final day on which the report or statement is to be received: Provided, That this sentence shall not be applicable to the reporting requirements contained in section 1628.¹

(b) No person shall be deemed elected to a public office under the laws of this commonwealth or enter upon the duties thereof, or receive any salary or emoluments therefrom until all of the reports and statements of contributions and expenditures required to be filed by any candidate and treasurers of committees authorized by such candidate and due before the person may take office, have been filed. No candidate may be sworn in until the appropriate supervisor certifies that all required reports have been filed, and no official of the commonwealth or any of its political subdivisions may issue a commission or administer an oath of office until that official has received this certification. No certification shall be issued until the supervisor has received post-election reports of any candidate and treasurer of committees authorized by such candidate.

(c) No late filing fees shall be imposed under this section for pre-election filings due any primary, special, or municipal election held through November 6, 1979. Late filing fees paid for any primary, special, or municipal election held through November 6, 1979 shall be refunded after any candidate or committee in violation has filed the required pre-primary, pre-special, pre-municipal, post-primary, post-special, or post-municipal election report. No late filing fee shall be imposed under this section, for the required post-primary election report for the primary election held May 15, 1979 where such post-primary election report is filed on or before July 16, 1979. No late filing fee shall be imposed under this section for the required pre-election or post-election report for the municipal election held November 6, 1979 where such report is filed on or before February 15, 1980: Provided, however, That no one shall be issued a commission or take the oath of office until all reports required on account of his or her candidacy shall be filed. Any pre-election or post-election late filing fees, collected for primary, special, or municipal elections held on or before November 6, 1979, shall be refunded within thirty (30) days.