Maryland Code § SF-17-227

Section SF-17-227
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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.

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