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10A.13 ACCOUNTS THAT MUST BE KEPT.
    Subdivision 1. Accounts; penalty. The treasurer of a political committee, political fund,
principal campaign committee, or party unit must keep an account of:
(1) the sum of all contributions, except any donation in kind valued at $20 or less, made to
the committee, fund, or party unit;
(2) the name and address of each source of a contribution made to the committee, fund, or
party unit in excess of $20, together with the date and amount of each;
(3) each expenditure made by the committee, fund, or party unit, together with the date
and amount;
(4) each approved expenditure made on behalf of the committee, fund, or party unit, together
with the date and amount; and
(5) the name and address of each political committee, political fund, principal campaign
committee, or party unit to which contributions in excess of $20 have been made, together with
the date and amount.
Any individual who knowingly violates this subdivision is subject to a civil penalty imposed
by the board of up to $1,000.
    Subd. 2. Receipts. The treasurer must obtain a receipted bill, stating the particulars, for
every expenditure over $100 made by, or approved expenditure over $100 made on behalf of,
the committee, fund, or party unit, and for any expenditure or approved expenditure in a lesser
amount if the aggregate amount of lesser expenditures and approved expenditures made to the
same individual or association during the same year exceeds $100.
History: 1974 c 470 s 13; 1978 c 463 s 43; 1999 c 220 s 16,50; 2002 c 363 s 13

Official Publication of the State of Minnesota
Revisor of Statutes