If the State Board determines that there has been for more than 30 days a failure to file a report or pay a late filing fee under this subtitle, the State Board shall issue the notice required under paragraph (2) of this subsection to the treasurer of the contested election committee in violation. The notice shall demand that, within 30 days after service of the notice, either: the failure to file be rectified and any late filing fee due be paid; or the treasurer show cause why the State Board should not ask the appropriate prosecuting authority to prosecute the treasurer for a violation of this subtitle. In its discretion, the appropriate prosecuting authority may refer the matter for action to the Central Collection Unit within the Department of Budget and Management. A treasurer who fails, without cause, to file the report and pay the late filing fee within 30 days after service of the notice required under subsection (a)(2) of this section is guilty of a misdemeanor and on conviction is subject to the penalties prescribed in § 13–603 of this article.