(ii) the degree of assistance provided by the whistleblower and any legal representative of the whistleblower in the covered enforcement action or related action;

(iii) the amount of the unpaid taxes owed the State that may be recovered under the covered enforcement action or related action;

(iv) the interest of the State in deterring violations of this article and promoting the reporting by whistleblowers of information relating to those violations; and

(v) any additional relevant factors that the Comptroller may establish by regulation.

(b) An award may not be provided to a whistleblower if the Comptroller determines that the whistleblower:

(1) is, or was at the time that the whistleblower acquired the original information provided to the Comptroller, a member, an officer, or an employee of a federal, state, or local law enforcement agency responsible for the enforcement of tax-related matters;

(2) was convicted of a criminal violation related to the covered enforcement action or related action for which the whistleblower otherwise could receive an award under this section;

(3) could have been convicted of a criminal violation or held personally liable for the tax liability related to the covered enforcement action or related action for which the whistleblower otherwise could receive an award under this section had the whistleblower provided the original information before the expiration of any applicable statute of limitations for prosecution or assessment of the whistleblower; or

(4) when submitting information under this subtitle, knowingly and willfully made false, fictitious, or fraudulent statements to the Comptroller or used any false writing or document knowing the writing or document contained a false, fictitious, or fraudulent statement or entry.

(c) (1) A determination of the Comptroller under this section may be challenged in accordance with Title 10, Subtitle 2 of the State Government Article if the challenge is brought within 45 days of the date of the determination.

(2) In bringing a challenge in accordance with paragraph (1) of this subsection, the whistleblower may not challenge:

(i) the decision to conduct or the method of conducting an investigation arising from the original information provided by the whistleblower;

(ii) the amount of any unpaid taxes, penalties, or interest due to the State arising from the original information provided by the whistleblower;

(iii) the result of a covered enforcement action or related action arising from the original information provided by the whistleblower; or

(iv) any settlement between the State and a person having a tax liability that arises from the original information provided by the whistleblower.