Md. Code Ann., State Fin. & Proc. § 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:
Added by Acts 2024, c. 309, § 1, eff. Oct. 1, 2024.