Section 21-314 – Charges Related to Disciplinary Action — Expiration and Surrender of Registrations Prohibited
(a) (1) For the limited purpose set forth in paragraph (2) of this subsection, the registration issued to an individual tax preparer shall remain in effect and does not expire by operation of law while the individual tax preparer is under investigation by the Board or awaiting a hearing or disposition on charges related to disciplinary action […]
Section 21-401 – Practice Without Registration Prohibited
(a) Except as otherwise provided in this title, an individual may not provide, attempt to provide, or offer to provide individual tax preparation services in the State unless registered by the Board. (b) Except as otherwise provided in this title, a person may not employ an individual to provide, attempt to provide, or offer to provide individual […]
Section 21-402 – False Representations Prohibited
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 […]
Section 21-403 – Maintenance of Records
(a) An individual tax preparer shall maintain for a length of time specified by the Board that is not more stringent than a length of time specified under federal law all records of personal income tax returns prepared by the individual tax preparer. (b) (1) Prior to rendering individual tax preparation services, an individual tax preparer shall disclose […]
Section 21-302 – Qualifications
(a) To qualify for a registration, the applicant shall be an individual who meets the requirements of this section. (b) The applicant shall be of good character and reputation. (c) The applicant shall be at least 18 years old. (d) The applicant shall possess a high school diploma or have passed an equivalency examination. (e) Except as otherwise provided in […]
Section 21-404 – Violation Is Unfair or Deceptive Trade Practice; Remedies
(a) A violation of this title is an unfair or deceptive trade practice within the meaning of Title 13 of the Commercial Law Article and is subject to the enforcement and penalty provisions contained in Title 13 of the Commercial Law Article. (b) In addition to the remedies provided in Title 13 of the Commercial Law Article, […]
Section 21-303 – Application; Examination Fee
An applicant for a registration shall: (1) submit to the Board an application on the form that the Board provides; and (2) pay to the Board or the Board’s designee an examination fee set by the Board in an amount not to exceed the cost of the required examination.
Section 21-405 – Civil and Criminal Penalties
(a) (1) The Board may impose on a person who violates any provision of this title a penalty not exceeding $5,000 for each violation. (2) In setting the amount of the penalty, the Board shall consider: (i) the seriousness of the violation; (ii) the harm caused by the violation; (iii) the good faith of the violator; (iv) any history of previous violations […]
Section 21-304 – Examination
(a) An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section. (b) The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines. (c) The Board shall give each qualified applicant notice of the time and place of examination. (d) The […]
Section 21-501 – Short Title
This title may be cited as the “Maryland Individual Tax Preparers Act”.