Except as otherwise provided in this title, an individual may not provide, attempt to provide, or offer to provide individual tax preparation services in the State unless registered by the Board. Except as otherwise provided in this title, a person may not employ an individual to provide, attempt to provide, or offer to provide individual tax preparation services in the State unless the individual is registered by the Board. The Board shall notify the Field Enforcement Bureau of the Comptroller’s Office of a violation of this section within 5 business days after the Board determines that the violation has occurred.

Unless authorized under this title to provide individual tax preparation services, an individual may not represent to the public, by use of a title, including “registered individual tax preparer” or “individual tax preparer”, by description of services, methods, or procedures, or otherwise, that the individual is authorized to provide individual tax preparation services in the State.

An individual tax preparer shall maintain for a length of time specified by the Board that is not more stringent than a length of time specified under federal law all records of personal income tax returns prepared by the individual tax preparer. Prior to rendering individual tax preparation services, an individual tax preparer shall disclose to the customer, in writing: the individual tax preparer’s name, address, and telephone number; that the individual tax preparer is not a certified public accountant, an enrolled agent, or a tax attorney; services that the individual tax preparer is qualified to provide; the individual tax preparer’s education and training, including examinations taken and successfully passed; and any other information that the Board requires. A disclosure required under this subsection shall be provided to a customer: at an initial meeting between the individual tax preparer and the customer; and if the individual tax preparer maintains a website, on the website. An individual tax preparer may not: fail to sign a customer’s individual tax return; obtain the customer’s signature on an individual tax return or other authorizing document prior to the completion of the individual tax preparation services; or disclose information received for the purposes of preparing a customer’s federal or State income tax return, unless: consented to in writing by the customer; expressly authorized by law; necessary for the preparation of the tax return; or in accordance with a court order.

A violation of this title is an unfair or deceptive trade practice within the meaning of Title 13 of the Commercial Law Article and is subject to the enforcement and penalty provisions contained in Title 13 of the Commercial Law Article. In addition to the remedies provided in Title 13 of the Commercial Law Article, an individual who is aggrieved by a violation of this title may bring an action against a person who violates this title to recover: $500 for each violation; and actual damages sustained as a result of the violation.

The Board may impose on a person who violates any provision of this title a penalty not exceeding $5,000 for each violation. In setting the amount of the penalty, the Board shall consider: the seriousness of the violation; the harm caused by the violation; the good faith of the violator; any history of previous violations by the violator; and any other relevant factors. The Board shall pay any penalty collected under this subsection into the General Fund of the State. A person who violates any provision of this title and who has previously been assessed a penalty under subsection (a) of this section for another violation of this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.