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In practice, here's what happens.
The "reporting rules" turn rapidly into a convoluted mess that some small campaigns or organizations can't fully follow because they can't hire the sort of specialized bookkeeper needed to really keep on top of it. So they get behind or make small technical mistakes, and then they can be stomped on at leisure with the full force of law including jail time.
Seriously. That's the inevitable pattern.
See also what Rand said about rules that people aren't supposed to be able to follow...
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Jim March
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