# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 7. Licensing

#### Section 11-710

Subject to the hearing provisions of Sec. 11-711 of this subtitle, the Comptroller may deny a license to any applicant, reprimand any licensee, or suspend or revoke a license:

(1) if the applicant or licensee:

  (i) fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another; or

  (ii) fraudulently or deceptively uses a license; or

(2) for cause.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)