# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 4. Prohibited Acts; Penalties

#### Section 21-401

(a) 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.

(b) 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.

(c) 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.

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