Section 2-10-106 - Supplemental semiannual statements of contributions and expenditures - Separate, segregated campaign accounts(a) If the final statement of a candidate shows an unexpended balance of contributions, continuing debts and obligations, or an expenditure deficit, the campaign treasurer shall file with the registry of election finance or the county election commission, whichever is required by § 2-10-105(a) and (b), a supplemental semiannual statement of contributions and expenditures. Beginning after filing the first quarterly report due after an election, subsequent supplemental statements shall be filed on a semiannual basis by candidates until the account shows no unexpended balance, continuing debts and obligations, expenditures, or deficit. A candidate may close out a campaign account by transferring any remaining funds to any campaign fund, subject to the requirements of this part and commence semiannual filing as provided by this part.(b)(1) A candidate who complies with § 2-10-105(a) and (b), as applicable, and § 2-10-131(a), shall ensure that: (A) All funds in a campaign account remain separate and segregated at all times from other funds, including from personal funds and the funds of a political campaign committee controlled, either directly or constructively, by the candidate; and(B) All credit transactions incurred on behalf of the candidate's campaign activities or officeholder activities are separate and segregated at all times from other credit transactions incurred on behalf of the candidate personally; the candidate's business, if any; the candidate's non-campaign or non-officeholder related activity; or the activity of a political campaign committee controlled, either directly or constructively, by the candidate.(2) Funds maintained in a separate, segregated campaign account in accordance with subdivision (b)(1) are not the personal property of a candidate or other individual. Such funds are not subject to garnishment or any type of execution to satisfy the debts or obligations of an individual that are not campaign debts or obligations.(3) A candidate found to be in violation of subdivision (b)(1) commits a Class 2 offense.Amended by 2023 Tenn. Acts, ch. 108, Secs.s 2, s 3 eff. 4/4/2023.Amended by 2022 Tenn. Acts, ch. 1087, s 12, eff. 7/1/2022.Acts 1980, ch. 861, § 7; 1984, ch. 683, §§ 7, 8; 1989, ch. 585, § 14; 1992, ch. 932, § 4; 1992, ch. 978, § 7; 2006 (1st Ex. Sess.), ch. 1, § 3.