Ala. Code § 45-49A-60.01
This section shall apply to the City of Mobile in Mobile County. Within 15 days after a municipal election and within 30 days after any runoff election, every candidate shall file a statement in the office of the judge of probate of the county in which the candidate resides giving in itemized, detailed form, including names, items, and detailed amounts, covering all of the expenditures made directly or indirectly, and all obligations, debts, or liabilities assumed or incurred at the time of filing of the statement. Such statement shall include the names of all contributors of amounts in excess of ten dollars ($10), with amount given by each, and a list of all gifts, loans, or contributions made. Such statements shall itemize all money expended in sums over five dollars ($5), and shall give the names of the various persons to whom such money was paid, the specific nature of each item, by whom the service was performed and the purpose for which it was expended. There shall be attached to such statement an affidavit subscribed and sworn to by the candidate setting forth in substance that the statement thus made is in all respects true, and that the same is a full and detailed statement of all money, securities, or equivalents for money coming under the control or custody of the candidate and by him or her expended directly or indirectly. If any statement required herein shall have been postmarked at any United States post office not later than midnight of the last day on which such statement is required to be filed, the candidate mailing such statement shall be deemed to have complied with the requirements of this section as to filing such statement not later than such date.
Ala. Code § 45-49A-60.01 (1975)