Md. Code Ann., Tax-Gen. § 1-404 — § 1-404

(a) A contract with the Comptroller, the Office of the Attorney General, or any other agency may not be required in order for a whistleblower to receive an award under this subtitle.
(b) (1) A whistleblower who makes a claim for an award under this subtitle may be represented by counsel.
(2) (i) A whistleblower who anonymously makes a claim for an award under this subtitle shall be represented by counsel if the whistleblower anonymously submits the information on which the claim is based.
(ii) Before payment of an award claimed in accordance with subparagraph (i) of this paragraph, the whistleblower shall disclose the whistleblower’s identity and provide any other information that the Comptroller may require, directly or through counsel.
(3) Nothing in this subsection may be construed to imply or infer that a whistleblower is entitled to compensation for any costs or attorney’s fees incurred to claim an award under this subtitle.
(c) Within 15 days after receiving original information provided by a whistleblower, the Comptroller shall provide written notice to the whistleblower or, if the whistleblower is represented by counsel, the whistleblower’s attorney that:
(1) acknowledges that the original information has been received by the Comptroller; and
(2) indicates the name of the individual in the Comptroller’s Office who shall serve as a contact with the whistleblower.
(d) (1) Information that could reasonably be expected to reveal the identity of the whistleblower is not subject to disclosure under the Public Information Act.
(2) Except as provided in paragraph (3) of this subsection, the Comptroller may not disclose any information that could reasonably be expected to reveal the identity of the whistleblower unless that information is required to be disclosed to a party in connection with an action or proceeding brought by the Comptroller or otherwise by court order.
(3) (i) Subject to subparagraph (ii) of this paragraph, as determined by the Comptroller to be necessary to accomplish the purposes of this article, information that could be expected to reveal the identity of a whistleblower may be made available to appropriate regulatory and law enforcement authorities of this State, another state, the federal government, a foreign government, or self–regulatory organizations.
(ii) An authority to which the Comptroller makes information available in accordance with subparagraph (i) of this paragraph shall agree to maintain that information in accordance with any assurances of confidentiality that the Comptroller deems appropriate.