400. The official representative of an independent candidate who, after filing the report and return contemplated in sections 399 and 433, has debts resulting from election expenses or holds sums or property from the election fund of the candidate, shall file a financial report with the chief electoral officer.
The financial report must be filed in accordance with the second paragraph of section 399, accompanied with the same documents, not later than 1 April of the year following each fiscal year during which the candidate remained authorized.