Statutes > Maryland Statutes > BUSINESS OCCUPATIONS AND PROFESSIONS > TITLE 21 - INDIVIDUAL TAX PREPARERS > Subtitle 4 - Prohibited Acts; Penalties > Section 21-401 - Practice without registration prohibited.

Section 21-401 - Practice without registration prohibited.

§ 21-401. Practice without registration prohibited.
  

Except as otherwise provided in this title, a person may not provide, attempt to provide, or offer to provide individual tax preparation services in the State unless registered by the Board. 
 

[2008, ch. 623, § 3.]