Section 21-8-204 - Filing of income disclosure statement(a) On or before January 31 following the close of each calendar year, all state employees who are employed by a state office, agency, department, board, commission, or institution of higher education in this state on a regular salary basis shall file a statement under oath reflecting all income in excess of five hundred dollars ($500) received by them during the preceding calendar year as wages or salary or as fees or payments for professional or consultant services rendered to any public agency of this state, other than the salary said person receives on a regular salary basis.(b)(1) All state employees who are employed by any state office, agency, department, board, or commission, other than employees of institutions of higher education, shall file the statement required herein with the Secretary of State.(2)(A) All employees of institutions of higher education in the state shall file the statement with the president of the institution of higher education by which the employee is employed.(B) All such statements filed with the presidents of the various institutions of higher education shall be public records and shall be open to public inspection during reasonable business hours.Acts 1977, No. 849, §§ 3, 4; A.S.A. 1947, §§ 12-1630, 12-1631.