(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. (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. ny provision of this title. (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. (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.
Maryland Legal Code