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§ 21-405. Amount of penalty and subsequent violations

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2015

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 4. Prohibited Acts; Penalties (Refs & Annos)
Effective: October 1, 2015
MD Code, Business Occupations & Professions, § 21-405
§ 21-405. Amount of penalty and subsequent violations
Currentness
Monetary penalties
(a)(1) The Board may impose on a person who violates any provision of this title a penalty not exceeding $5,000 for each violation.
(2) In setting the amount of the penalty, the Board shall consider:
(i) the seriousness of the violation;
(ii) the harm caused by the violation;
(iii) the good faith of the violator;
(iv) any history of previous violations by the violator; and
(v) any other relevant factors.
(3) The Board shall pay any penalty collected under this subsection into the General Fund of the State.
Subsequent violations
(b) A person who violates any provision of this title and who has previously been assessed a penalty under subsection (a) of this section for another violation of this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.

Credits

Added by Acts 2015, c. 462, § 1, eff. Oct. 1, 2015.
MD Code, Business Occupations & Professions, § 21-405, MD BUS OCCUP & PROF § 21-405
Current through legislation effective through July 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document