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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
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 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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