(1) The actual or imputed value or worth to the business entity of any
transaction between it and the facility[.]; OR

(2) The amount of the contract price, consideration, or other advances by
the facility as part of the transaction.

(c) A report under this section shall be:

(1) Signed and verified; and

(2) Filed in accordance with the procedures and on the form that the
Commission requires.

(d) A person [who] THAT willfully fails to file any report required by this
section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding
$500.

[19-214.] 19-225.

(a) In any matter that relates to the cost of services in facilities, the
Commission may:

(1) Hold a public hearing;

(2) Conduct an investigation;

(3) Require the filing of any information; or

(4) Subpoena any witness or evidence.

(b) The Executive Director of the Commission may administer oaths in
connection with any hearing or investigation under this section.

[19-215.] 19-226.

(a) If the Commission considers a further investigation necessary or desirable
to authenticate information in a report that a facility files under this subtitle, the
Commission may make any necessary further examination of the records or accounts
of the facility, in accordance with the rules or regulations of the Commission.

(b) The examination under this section may include a full or partial audit of
the records or accounts of the facility that is:

(1) Provided by the facility; or

(2) Performed by:

(i) The staff of the Commission;

(ii) A third party for the Commission; or

(iii) The Legislative Auditor.