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.