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§ 21-206. Investigation of complaints by Board

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: June 1, 2008

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 2. State Board of Individual Tax Preparers (Refs & Annos)
Effective: June 1, 2008
MD Code, Business Occupations & Professions, § 21-206
§ 21-206. Investigation of complaints by Board
In general
(a) The Board may investigate a complaint that alleges a violation of this title.
Action taken by Board
(b) On receipt of the results of an investigation made under this section, the Board shall promptly take action that is appropriate under this title to ensure compliance with this title.
Injunctions
(c)(1) If the Board concludes that conduct alleged to be in violation of this title will result in harm to a resident of the State, the Board may seek a permanent or temporary injunction with respect to the conduct from the circuit court of the county in which the alleged violation occurs.
(2) In seeking an injunction under this subsection, the Board is not required to:
(i) post bond;
(ii) allege or prove that an adequate remedy at law does not exist; or
(iii) allege or prove that substantial or irreparable damage would result from the continued violation.
(3) A member of the Board may not be held personally liable for action taken under this subsection in good faith with reasonable grounds.
Oaths, hearings, and testimony
(d) The Board, or a hearing officer designated by the Board, may administer oaths, hold hearings, and take testimony about all matters within the jurisdiction of the Board.
Subpoenas
(e)(1) The Board or its designee may issue a subpoena for the attendance of a witness to testify or the production of evidence in connection with:
(i) a disciplinary action brought under this title; or
(ii) a proceeding brought for an alleged violation of this title.
(2) If an individual fails to comply with a subpoena issued under this subsection, on petition of the Board, a court of competent jurisdiction may compel compliance with the subpoena.

Credits

Added by Acts 2008, c. 623, § 3, eff. June 1, 2008.
MD Code, Business Occupations & Professions, § 21-206, MD BUS OCCUP & PROF § 21-206
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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