Md. Code Ann., Tax-Gen. § 1-405 — § 1-405

(a) A current or prospective employer, contractor, or agent may not discharge, demote, suspend, threaten, or harass, directly or indirectly, or in any other manner discriminate or retaliate against an individual in the terms and conditions of employment because of a lawful act done by that individual:
(1) in providing information to the Comptroller or a law enforcement agency concerning a possible violation of State tax law, including a rule or regulation, that has occurred, is ongoing, or is about to occur;
(2) in initiating, testifying in, or assisting in an investigation or judicial or administrative action of the Comptroller or law enforcement agency or a related action;
(3) in reporting a violation of this title to another governmental entity or to a director, supervisor, or compliance officer of the employer, contractor, or agent; or
(4) in refusing or declining any agreement that would provide for arbitration of claims arising under this article.
(b) (1) An individual who is discharged, demoted, suspended, threatened, harassed, or in any other manner discriminated or retaliated against in the terms and conditions of employment or is otherwise harmed or penalized by an employer or a prospective employer in violation of subsection (a) of this section shall be entitled to all relief necessary to make the individual whole, including:
(i) an injunction to restrain continued discrimination;
(ii) hiring, contracting, or reinstatement to the position that the individual would have had but for the discrimination or to an equivalent position;
(iii) reinstatement of full fringe benefits and seniority rights;
(iv) compensation for lost wages, benefits, and other remuneration, plus interest;
(v) removal of any adverse personnel record entries based on or related to the violation; and
(vi) compensation for any special damages sustained as a result of the discrimination, including litigation costs and reasonable attorney’s fees.
(2) An individual seeking relief under this subsection may bring an action in the appropriate circuit court for relief.
(3) Nothing in this subsection may be construed to limit the rights, privileges, or remedies of a whistleblower under federal or State law or under a collective bargaining agreement.
(c) (1) The rights and remedies provided for under this section may not be waived by an agreement, a policy form, or a condition of employment.
(2) Salary and wages earned by a whistleblower during the whistleblower’s employment and any consideration provided to the whistleblower in connection with the whistleblower’s severance from employment may not be recovered by any action brought by the employer if the salary, wages, or consideration is related to original information provided by the whistleblower or the covered enforcement action.