§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.