{"data":{"id":"us-md/md.-code-business-occupations-and-professions-21-311","jurisdiction":"us-md","citation":"Md. Code, Business Occupations and Professions § 21–311","heading":"","body":"(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:\n(1) fraudulently or deceptively obtains or attempts to obtain a registration for the applicant or registered individual or for another;\n(2) fraudulently or deceptively uses a registration;\n(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;\n(4) is guilty of negligence, incompetence, or misconduct while providing individual tax preparation services;\n(5) violates any regulation adopted under this title; or\n(6) violates any provision of this title.\n(b) (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.\n(2) To determine the amount of the penalty imposed under this subsection, the Board shall consider:\n(i) the seriousness of the violation;\n(ii) the harm caused by the violation;\n(iii) the good faith of the registered individual; and\n(iv) any history of previous violations by the registered individual.\n(3) The Board shall use a penalty collected under this subsection to provide for the enforcement of this section.","path":["Article - Business Occupations and Professions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo\u0026section=21-311","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:13Z","sha256":"e9bdba9763425430f7ab81ca23a1317f1dbf8f70fd015e1fa2fb89111513ab44","source_id":"us-md","stale":false,"prev":"us-md/md.-code-business-occupations-and-professions-21-310","next":"us-md/md.-code-business-occupations-and-professions-21-312"},"notice":"GroundRules: Original legal text. Not legal advice."}