(a) List provided annually. - By August 31 of each year, the Fund shall provide a list of lawyers who have paid an annual fee to the Fund during the previous fiscal year to:

(1) the Department of Assessments and Taxation, to assist the Department in identifying new businesses within the State; and

(2) the Comptroller, to assist the Comptroller in determining whether each lawyer on the list has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor, Licensing, and Regulation.

(b) Contents. - The list provided under this section shall:

(1) be provided free of charge; and

(2) include, for each person on the list:

(i) the name and mailing address of the person; and

(ii) the federal tax identification number of the person or, if the person does not have a federal tax identification number, the Social Security number of the person.

(c) Referral of matter to Bar Counsel. - If the Comptroller determines that a lawyer has not paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor, Licensing, and Regulation and the lawyer does not make payment or provide for payment in a manner satisfactory to the unit responsible for collection within 60 days after receiving notice of the delinquency from the Comptroller, or within any longer period authorized for good cause by the unit responsible for collection, the Comptroller may refer the matter to Bar Counsel under Maryland Rule 16-731.