(a) Each lobbyist registered under this article shall file disclosure reports as provided for in this Code section.

(b) A monthly disclosure report, current through the end of the preceding month, shall be filed on or before the fifth day of any month while the General Assembly is in session. A person who is a lobbyist pursuant to subparagraph (D) or (E) of paragraph (6) of Code Section 21-5-70 shall: (1) file a disclosure report, current through the end of the preceding month, on or before the fifth day of May, September, and January of each year instead of the reports otherwise required by subsection (c) of this Code section and the first sentence of this subsection; and (2) file such report with the commission, file a copy of such report with the election superintendent of each county involved if the report contains any expenditures relating to county or county school district affairs, and file a copy of such report with the municipal clerk (or if there is no municipal clerk, with the chief executive officer of the municipality) of each municipality involved if the report contains any expenditures relating to municipal affairs or independent school district affairs.

(c) A disclosure report, current through the end of the period ending on July 31 and December 31 of each year, shall be filed on or before August 5 and January 5 of each year.

(d) Reports filed by lobbyists shall be verified and shall include:

(1) A description of all expenditures, as defined in Code Section 21-5-70, or the value thereof made by the lobbyist or employees of the lobbyist on behalf or for the benefit of a public officer. The description of each reported expenditure shall include:

(A) The name and title of the public officer or, if the expenditure is simultaneously incurred for an identifiable group of public officers the individual identification of whom would be impractical, a general description of that identifiable group;

(B) The amount, date, and description of the expenditure;

(C) The provisions of Code Section 21-5-70 notwithstanding, aggregate expenditures described in divisions (1)(E)(vii) and (1)(E)(x) of Code Section 21-5-70 incurred during the reporting period; provided, however, expenses for travel and for food, beverage, and lodging in connection therewith afforded a public officer shall be reported in the same manner as under subparagraphs (A), (B), and (D) of this paragraph; and

(D) If applicable, the number of the bill, resolution, ordinance, or regulation pending before the governmental entity in support of or opposition to which the expenditure was made; and

(2) The names of any members of the immediate family of a public officer employed by or whose professional services are paid for by the lobbyist during the reporting period.