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<section article="gbo" article_name="Business Occupations and Professions" number="2-315" title_number="2" title_name="Accountants" subtitle_number="3" subtitle_name="Licenses">
  <level label="a">
    <level label="1">
      <text>Subject to the hearing provisions of § 2–317 of this subtitle, the Board, on the affirmative vote of a majority of its members, may deny a license to any applicant, reprimand any licensee, or suspend or revoke a license if the applicant or licensee:</text>
      <level label="i">
        <text>fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another;</text>
      </level>
      <level label="ii">
        <text>fraudulently or deceptively uses a license;</text>
      </level>
      <level label="iii">
        <text>under the laws of the United States or of any state, is convicted of:</text>
        <level label="1">
          <text>a felony; or</text>
        </level>
        <level label="2">
          <text>a misdemeanor that is directly related to the fitness and qualification of the applicant or licensee to practice certified public accountancy;</text>
        </level>
      </level>
      <level label="iv">
        <text>is guilty of fraud or other dishonesty in the practice of accountancy;</text>
      </level>
      <level label="v">
        <text>is guilty of gross negligence in the practice of accountancy;</text>
      </level>
      <level label="vi">
        <text>violates any provision of Subtitle 6 of this title;</text>
      </level>
      <level label="vii">
        <text>has had the right to practice as a certified public accountant in another state denied, revoked, or suspended;</text>
      </level>
      <level label="viii">
        <text>has been sanctioned in another state in a matter relating to the practice of public accountancy;</text>
      </level>
      <level label="ix">
        <text>has had the renewal of the right to practice as a certified public accountant in another state denied for any cause other than failure to pay a renewal fee;</text>
      </level>
      <level label="x">
        <text>has had the right to practice as a certified public accountant before any unit of the State or federal government revoked or suspended;</text>
      </level>
      <level label="xi">
        <text>has been sanctioned by any unit of State or federal government, or any regulatory entity established by law, for an act or omission that directly relates to the fitness of the applicant or licensee to practice public accountancy; or</text>
      </level>
      <level label="xii">
        <text>violates a rule of professional conduct adopted by the Board.</text>
      </level>
    </level>
    <level label="2">
      <level label="i">
        <text>Instead of or in addition to reprimanding the licensee or suspending or revoking a license under this subsection, the Board may impose a penalty not exceeding $5,000 for each violation.</text>
      </level>
      <level label="ii">
        <text>To determine the amount of the penalty imposed under this subsection, the Board shall consider:</text>
        <level label="1">
          <text>the seriousness of the violation;</text>
        </level>
        <level label="2">
          <text>the harm caused by the violation;</text>
        </level>
        <level label="3">
          <text>the good faith of the licensee; and</text>
        </level>
        <level label="4">
          <text>any history of previous violations by the licensee.</text>
        </level>
      </level>
    </level>
    <level label="3">
      <text>The Board shall pay any penalty collected under this subsection into the General Fund of the State.</text>
    </level>
  </level>
  <level label="b">
    <text>The Board shall consider the following facts in the granting, denial, renewal, suspension, or revocation of a license or the reprimand of a licensee when an applicant or licensee is convicted of a felony or misdemeanor described in subsection (a)(1)(iii) of this section:</text>
    <level label="1">
      <text>the nature of the crime;</text>
    </level>
    <level label="2">
      <text>the relationship of the crime to the activities authorized by the license;</text>
    </level>
    <level label="3">
      <text>with respect to a felony, the relevance of the conviction to the fitness and qualification of the applicant or licensee to practice certified public accountancy;</text>
    </level>
    <level label="4">
      <text>the length of time since the conviction; and</text>
    </level>
    <level label="5">
      <text>the behavior and activities of the applicant or licensee before and after the conviction.</text>
    </level>
  </level>
  <level label="c">
    <text>On suspension or revocation of a license, the holder shall surrender to the Board the license certificate of the holder.</text>
  </level>
  <level label="d">
    <text>At the end of a suspension period, the Board shall return to the licensee the license certificate surrendered under this section.</text>
  </level>
</section>
