Section 20-601 – Bond
(a) (1) Subject to this section, an applicant for a license shall execute a bond that is conditioned on the faithful and honest conduct of the applicant and runs to the State for the benefit of any person injured by any wrongful act of the applicant that is willful or malicious. (2) The applicant shall submit the bond […]
Section 20-602 – Insurance
(a) The Secretary may adopt regulations requiring a private home detention monitoring agency to maintain a specific minimum amount of general liability insurance. (b) If the Secretary adopts regulations under subsection (a) of this section, a private home detention monitoring agency shall: (1) submit proof of the insurance to the Secretary; and (2) notify the Secretary if the insurance […]
Section 20-701 – Required License
(a) A person may not operate a private home detention monitoring agency in the State unless the Secretary has issued a license to the person. (b) A person who willfully and knowingly violates this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 1 year […]
Section 21-102 – General Provisions
(a) The purpose of this title is to establish a registration program to ensure that qualified individuals provide individual tax preparation services. (b) The following individuals are exempt from the requirements of this title: (1) an individual in good standing with an active license issued by the State Board of Public Accountancy or a licensing authority in another […]
Section 21-201 – Board Established
There is a State Board of Individual Tax Preparers in the Department.
Section 21-203 – Officers
(a) From among its members, the Board shall elect a chair and other officers as necessary. (b) The manner of election and the term of an officer shall be as the Board determines.
Section 21-204 – Quorum; Meetings; Compensation; Staff
(a) A majority of the members then serving on the Board is a quorum. (b) The Board shall meet at least five times a year, with at least two meetings being held between January 1 and April 15. (c) Each member of the Board is entitled to: (1) compensation in accordance with the State budget; and (2) reimbursement for expenses […]
Section 21-205 – Powers and Duties
(a) In addition to any powers set forth elsewhere, the Board may adopt: (1) any bylaw that is necessary to do the business of the Board; and (2) any regulation to carry out this title. (b) In addition to any duties set forth elsewhere, the Board shall: (1) adopt rules of professional conduct as appropriate to establish a high standard […]
Section 20-313 – Required Certificates on Premises
(a) Each licensee shall have on the premises at all times: (1) the agency license certificate in the office of the private home detention monitoring agency; and (2) the branch office certificate in the agency branch office for which the certificate was issued. (b) (1) If an agency license certificate or branch office certificate is lost or destroyed, the licensee […]
Section 19-607 – Penalties
(a) A person who violates any provision of this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both. (b) The fines assessed under §§ 19-313 and 19-408 of this title may not exceed $5,000 per violation, or a maximum aggregate of […]