A person may not knowingly incorporate or form, or assist in the incorporation or formation of, a corporation, partnership, limited liability corporation, or other entity, or pay or collect a fee for use of a foreign or domestic corporation, partnership, limited liability corporation, or other entity for the purpose of facilitating, or evading detection of, a violation of this subtitle. A person may not knowingly conspire with, aid and abet, assist, advise, or facilitate an employer with the intent of violating this subtitle. Except as provided in paragraph (2) of this subsection, a person that violates this section shall be subject to a civil penalty not exceeding $20,000. A person that violates this section may not be subject to a civil penalty under this section if the person: holds a professional license as a lawyer or a certified public accountant; and was performing an activity in the ordinary course of that person’s license when the violation occurred. If the person is exempt from sanction under paragraph (2) of this subsection, the Commissioner shall promptly refer the person for investigation and possible sanction to the unit of State government that has regulatory jurisdiction over the business activities of that person. The procedures governing investigations, citations, and administrative and judicial review of an alleged violation under this section shall be the same as those set forth in §§ 3–905 and 3–906 of this subtitle. A person may be assessed civil penalties under this section by only one final order of a court or administrative unit for the same actions constituting the violation.