Section 21-311 - Denial, suspension, revocation of registration; reprimands; penalties.
§ 21-311. Denial, suspension, revocation of registration; reprimands; penalties.
(a) In general.- 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) Additional penalties.-
(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.
[2008, ch. 623, § 3.]