If a campaign committee files a late report, is the candidate liable?  That’s the issue in this New York case.

This report has more information.

The state Supreme Court’s Appellate Division ruled Tuesday against state Sen.-elect Pedro Espada Jr. and reinstated $61,750 in fines stemming from his unsuccessful run for Bronx borough president. A lower court had knocked the penalties down to about $39,700 after voiding some of the 22 violations the city Campaign Finance Board found Espada’s campaign committed. They included exceeding limits on his own contributions and failing to report some in-kind donations.