# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 4. Prohibited Acts; Penalties

#### Section 21-402

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.

---

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