# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 3. Registration

#### Section 21-311

(a) Subject to the hearing provisions of Sec. 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.

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Md. Code Ann., Bus. Occ. & Prof. (as displayed at mgaleg.maryland.gov, October 16, 2026)