§ 17-227

On a showing by clear and convincing evidence that a violation of this subtitle has occurred, the Commissioner shall refer any complaint that alleges a violation of § 13–1007 or § 13–1024 of the Tax – General Article to the:

(1) Comptroller;

(2) State’s Attorney with jurisdiction over the alleged violation;

(3) U.S. Department of Justice;

(4) U.S. Department of Labor; and

(5) U.S. Department of the Treasury.