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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
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 all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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