Step 1: Concept used.
A tangent to a circle is always perpendicular to the radius at the point of contact. Thus, $\triangle OPQ$ is a right-angled triangle at \( P \).
Step 2: Apply Pythagoras theorem.
\[
OQ^2 = OP^2 + PQ^2
\]
\[
PQ^2 = OQ^2 - OP^2 = 12^2 - 10^2 = 144 - 100 = 44
\]
\[
PQ = \sqrt{44} = 2\sqrt{11} \text{ cm}
\]
Step 3: Verify the options.
Hence, \( PQ = 2\sqrt{11} \) cm, which is not in simplified radical form equal to \( 3\sqrt{5} \). Wait — since \( \sqrt{44} = 2\sqrt{11} \), option (C) is correct, not (D).
Step 4: Conclusion.
The correct length of \( PQ \) is \( \boxed{2\sqrt{11}\ \text{cm}} \).