Show Cause Notice. If the State Board determines that there has been a failure to file an independent expenditure report or that the report does not include the information required by Election Law Article, §13-306, Annotated Code of Maryland, the State Board shall issue a notice to the treasurer or other individual designated by an entity required to file the independent expenditure report. Contents of the Notice. The notice shall state that, within 30 days: The failure to file must be rectified; and The late filing penalty must be paid or the person making the independent expenditure must show cause why the State Board should not issue a civil citation. Issuance of the Civil Citation. If the person fails to respond the notice within 30 days of its issuance, the State Board shall issue a civil citation against the person making independent expenditures as specified in Election Law Article, §13-604.1, Annotated Code of Maryland.