§ 21-311
244 words·~1 min read·
/md/business-occupations-and-professions/21-311·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§21–311.
(a)Subject to the hearing provisions of § 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.
(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.