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§ 21-311. Denial, suspension, or revocation of registration

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 3. Registration (Refs & Annos)
Effective: June 1, 2008
MD Code, Business Occupations & Professions, § 21-311
§ 21-311. Denial, suspension, or revocation of registration
Currentness
Grounds for discipline
(a) Subject to the hearing provisions of § 21-312 of this subtitle, the Board, on the affirmative vote of a majority of its members then serving, may deny a registration to any applicant, reprimand any registered individual, or suspend or revoke a registration if the applicant or registered individual:
(1) fraudulently or deceptively obtains or attempts to obtain a registration for the applicant or registered individual or for another;
(2) fraudulently or deceptively uses a registration;
(3) under the laws of the United States or of any state, is convicted of a felony or a misdemeanor, either of which is directly related to the fitness and qualification of the applicant or registered individual to provide individual tax preparation services;
(4) is guilty of negligence, incompetence, or misconduct while providing individual tax preparation services;
(5) violates any regulation adopted under this title; or
(6) violates any provision of this title.
Determination of penalty
(b)(1) In addition to reprimanding or suspending or revoking a registration under this subsection, the Board may impose a penalty not exceeding $5,000 for each violation.
(2) To determine the amount of the penalty imposed under this subsection, the Board shall consider:
(i) the seriousness of the violation;
(ii) the harm caused by the violation;
(iii) the good faith of the registered individual; and
(iv) any history of previous violations by the registered individual.
(3) The Board shall use a penalty collected under this subsection to provide for the enforcement of this section.

Credits

Added by Acts 2008, c. 623, § 3, eff. June 1, 2008.
MD Code, Business Occupations & Professions, § 21-311, MD BUS OCCUP & PROF § 21-311
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.
End of Document