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2002 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 24.2-927 of the Code of Virginia is amended and reenacted as follows:
§ 24.2-927. Failure to report or filing of late report a violation; certain extensions; penalties.
A. Either the failure to file any report or the late filing of any report required by this article shall constitute a violation of this chapter subject to the penalties provided in §§ 24.2-929 and 24.2-930.
B. Notwithstanding any other provision of law, any candidate or treasurer required to file a report pursuant to this article shall be entitled to a seventy-two-hour extension of the filing deadline if his spouse, parent, grandparent, child, grandchild or sibling died within the seventy-two hours before the deadline. The State Board or the local electoral board shall be authorized to grant an extension of the filing deadline for a period not to exceed five days in the case of an emergency found by the Board or board sufficient to justify the granting of the extension.
C. The Secretary shall have additional authority to extend a deadline established in this article for filing reports in emergency situations that interfere with the timely filing of reports. The extension shall be limited in scope to the areas and times affected by the emergency. The provisions of this subsection shall be applicable only in the case of an emergency declared by the Governor pursuant to Chapter 3.2 (§ 44-146.13 et seq.) of Title 44 or declared by the President of the United States and confirmed by the Governor by executive order as an emergency for the purposes of this subsection.