<?xml version='1.0' encoding='utf-8'?>
<section article="gbo" article_name="Business Occupations and Professions" number="21-206" title_number="21" title_name="Individual Tax Preparers" subtitle_number="2" subtitle_name="State Board of Individual Tax Preparers">
  <level label="a">
    <text>The Board may investigate a complaint that alleges a violation of this title.</text>
  </level>
  <level label="b">
    <text>On receipt of the results of an investigation made under this section, the Board shall promptly take action that is appropriate under this title to ensure compliance with this title.</text>
  </level>
  <level label="c">
    <level label="1">
      <text>If the Board concludes that conduct alleged to be in violation of this title will result in harm to a resident of the State, the Board may seek a permanent or temporary injunction with respect to the conduct from the circuit court of the county in which the alleged violation occurs.</text>
    </level>
    <level label="2">
      <text>In seeking an injunction under this subsection, the Board is not required to:</text>
      <level label="i">
        <text>post bond;</text>
      </level>
      <level label="ii">
        <text>allege or prove that an adequate remedy at law does not exist; or</text>
      </level>
      <level label="iii">
        <text>allege or prove that substantial or irreparable damage would result from the continued violation.</text>
      </level>
    </level>
    <level label="3">
      <text>If the Board seeks an injunction or takes a disciplinary action against an individual for a violation of this title, the Board shall notify the Comptroller within 5 business days after taking the action.</text>
    </level>
    <level label="4">
      <text>A member of the Board may not be held personally liable for action taken under this subsection in good faith with reasonable grounds.</text>
    </level>
  </level>
  <level label="d">
    <text>The Board, or a hearing officer designated by the Board, may administer oaths, hold hearings, and take testimony about all matters within the jurisdiction of the Board.</text>
  </level>
  <level label="e">
    <level label="1">
      <text>The Board or its designee may issue a subpoena for the attendance of a witness to testify or the production of evidence in connection with:</text>
      <level label="i">
        <text>a disciplinary action brought under this title; or</text>
      </level>
      <level label="ii">
        <text>a proceeding brought for an alleged violation of this title.</text>
      </level>
    </level>
    <level label="2">
      <text>If an individual fails to comply with a subpoena issued under this subsection, on petition of the Board, a court of competent jurisdiction may compel compliance with the subpoena.</text>
    </level>
  </level>
</section>
