§ 21–311
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Occ. & Prof. § 21-311 (2026)
Title 21. Individual Tax Preparers
Subtitle 3. Registration
§ 21–311LinkCopy Citation
(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.
(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.