A political action committee based in the Northland that spent thousands of dollars opposing the renewal of the Platte County three-eighths cent roads sales tax last April violated two sections of state law regarding campaign finance disclosure requirements. That was the ruling by the Missouri Ethics Commission in a report of findings and consent report filed Feb. 18. The report was the culmination of an investigation conducted by the Ethics Commission after a complaint was filed by The Citizen. The report alleges that Taxpayer Protection PAC and Evan Maxon, listed as the PAC’s treasurer, violated Chapter 130, Sections 130.011 (10) and 130.026.5 of state law. The Ethics Commission’s findings report said that Taxpayer Protection PAC violated the first section of the law after it filed a statement of committee organization on March 13, 2013. The PAC then participated — made expenditures — in the April 2, 2013 election, which was less than 60 days after the PAC was officially organized. Section 130.011 states that PAC must file a minimum of 60 days prior to the election it wants to participate in. The Ethics Commission said Taxpayer Protection PAC violated the law in the second instance when it did not file a “timely” statement of committee organization with the Board of Election for Clay County, the county in which the PAC was located. The address Taxpayer Protection PAC filed with the Missouri Ethics Commission is 4131 N. Mulberry, Suite 200, Kansas City, Mo., which is located in Clay County in the Northland. Maxon, whose residence is listed in Parkville, is listed as the treasurer. James C. Thomas III, a notable conservative Northland attorney, is listed as the PAC’s deputy treasurer. The Ethics Commission’s findings report said when Maxon and Thomas were made aware of the violations, they “believed that they were not required to form as a committee at least sixty (60) days prior to the first election day.” A consent order filed by the Missouri Ethics Commission in connection with the report of findings said that Taxpayer Protection PAC and Maxon violated the aforementioned sections of state law. It ordered the PAC to comply with all relevant section of Chapter 130 and also imposed a $1,000 fine against the PAC. A condition of the fine states that if $100 is paid within 45 days of the order, the remainder of the fine will stayed, provided the PAC makes no further violations of the campaign finance laws. Both Maxon and Thomas signed their consent to the order.