All candidates for public office, and political committees supporting or opposing a candidate or balloted measure, must file campaign finance disclosure reports in accordance with the applicable schedule. Candidates for statewide, state-district, legislative and judicial office, and political committees supporting or opposing those candidates or statewide balloted measures, file campaign finance disclosure reports with the Secretary of State. These reports either may be filed electronically through the Secretary of State's campaign finance online filing system or by paper, filed with the Secretary of State by mail, email or fax prior to the applicable reporting deadline.

Candidates for countywide and county-district office, and political committees supporting or opposing those candidates or county balloted measures, file campaign finance disclosure reports with the Circuit Clerk. Candidates for municipal office, and political committees supporting or opposing those candidates or municipal ballots measures, file campaign finance disclosure reports with the Municipal Clerk. County and municipal campaign finance disclosure reports may only be filed by paper with the appropriate office on or before the applicable reporting deadline.

All campaign finance disclosure reports, whether filed electronically with the Secretary of State or by paper with the appropriate office must be received no later than 5:00 p.m. on the applicable deadline. Reports received after 5:00 p.m. will be marked as late and the filer may be subject to the imposition of civil penalties as provided by Mississippi statute.