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<section article="gbo" article_name="Business Occupations and Professions" number="2-410" title_number="2" title_name="Accountants" subtitle_number="4" subtitle_name="Permits">
  <level label="a">
    <text>Subject to the hearing provisions of § 2–412 of this subtitle, the Board, on the affirmative vote of a majority of its members, may deny a permit to any applicant, reprimand a permit holder, or suspend or revoke a permit:</text>
    <level label="1">
      <text>for any applicable ground under § 2–315 of this title;</text>
    </level>
    <level label="2">
      <text>if the applicant or permit holder fraudulently or deceptively obtains or attempts to obtain a permit;</text>
    </level>
    <level label="3">
      <text>if the applicant or permit holder fraudulently or deceptively uses a permit;</text>
    </level>
    <level label="4">
      <text>if the applicant or permit holder fails to meet or continue to meet the qualifications or requirements set forth under § 2–402 or § 2–403 of this subtitle; or</text>
    </level>
    <level label="5">
      <text>if the applicant or permit holder has a partner, member, or corporate officer whose license has been suspended or revoked by the Board.</text>
    </level>
  </level>
  <level label="b">
    <text>On suspension or revocation of a permit, the holder shall surrender to the Board the permit certificate of the holder.</text>
  </level>
  <level label="c">
    <text>At the end of a suspension period, the Board shall return to the permit holder the permit certificate surrendered under this section.</text>
  </level>
  <level label="d">
    <level label="1">
      <text>Instead of or in addition to reprimanding the permit holder or suspending or revoking a permit under this subsection, the Board may impose a penalty not exceeding $5,000 for each violation.</text>
    </level>
    <level label="2">
      <text>To determine the amount of the penalty imposed under this subsection, the Board shall consider:</text>
      <level label="i">
        <text>the seriousness of the violation;</text>
      </level>
      <level label="ii">
        <text>the harm caused by the violation;</text>
      </level>
      <level label="iii">
        <text>the good faith of the permit holder; and</text>
      </level>
      <level label="iv">
        <text>any history of previous violations by the permit holder.</text>
      </level>
    </level>
  </level>
  <level label="e">
    <text>The Board shall pay any penalty collected under this subsection into the General Fund of the State.</text>
  </level>
</section>
