Section 21-311 – Denial, Suspension, Revocation of Registration; Reprimands; Penalties
(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 […]
Section 21-312 – Hearings
(a) Except as otherwise provided in § 10–226 of the State Government Article, before the Board takes any final action under § 21–311 of this subtitle, it shall give the individual against whom the action is contemplated an opportunity for a hearing before the Board. (b) The Board shall give notice and hold the hearing in accordance […]
Section 21-313 – Appeals
An individual aggrieved by a final decision of the Board in a contested case, as defined in § 10–202 of the State Government Article, may take an appeal as allowed in §§ 10–222 and 10–223 of the State Government Article.
Section 21-301 – Registration Required
An individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.