reglab/housing_qa huggingface dataset:
MD. Business Occupations and Professions Code Ann. §  21-306 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|Section 21-306 - Notice of Qualification for Registration

    (a)    If an applicant qualifies for a registration under this subtitle, the Board shall mail or electronically transmit to the applicant a notice that states that:        (1)    the applicant has qualified for a registration; and        (2)    on receipt of a registration fee set by the Board, the Board will issue a registration to the applicant.    (b)    On payment of the registration fee, the Board shall issue a registration to each applicant who meets the requirements of this subtitle.
MD. Business Occupations and Professions Code Ann. §  21-307 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|Section 21-307 - Authority Granted by Registration

    A registration authorizes, while the registration is in effect, the individual to provide individual tax preparation services.
MD. Business Occupations and Professions Code Ann. §  21-308 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|Section 21-308 - Expiration and Renewal

    (a)    Unless a registration is renewed for a 2–year term as provided in this section, the registration expires on the second December 31 that comes after the effective date of the registration.    (b)    (1)    At least 1 month before a registration expires, the Board shall mail or electronically transmit to the individual:            (i)    a renewal application form; and            (ii)    a notice that states:                1.    the date on which the current registration expires; and                2.    the amount of the renewal fee.        (2)    If an electronic transmission under paragraph (1) of this subsection is returned to the Board as undeliverable, the Board shall mail to the individual, at the last known address of the individual, the materials required under paragraph (1) of this subsection within 10 business days of the date the Board received the notice that the electronic transmission was undeliverable.    (c)    Before a registration expires, the individual periodically may renew it for an additional 2–year term if the individual:        (1)    otherwise is entitled to be registered;        (2)    pays to the Board a renewal fee, as set by the Board; and        (3)    submits to the Board:            (i)    a renewal application on the form that the Board provides; and            (ii)    satisfactory evidence of compliance with the continuing education requirements set under this subtitle for registration renewal.    (d)    The Board shall renew the registration of each individual who meets the requirements of this section.    (e)    The Secretary may determine that registrations issued under this subtitle shall expire on a staggered basis.
MD. Business Occupations and Professions Code Ann. §  21-309 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|Section 21-309 - Continuing Education

    (a)    (1)    The Board shall adopt regulations that create, in accordance with this section, continuing education requirements as a condition to the renewal of a registration issued under this subtitle.        (2)    An individual shall complete at least 16 hours of continuing education activities every 2 years.    (b)    The continuing education requirements shall:        (1)    ensure reasonable knowledge about the current trends in federal and State tax preparation services;        (2)    ensure that the programs approved for compliance with the continuing education requirements are available at reasonable intervals throughout the State; and        (3)    provide an individual with alternative ways by which to qualify through a variety of programs, which may include:            (i)    professional development programs;            (ii)    technical sessions of professional societies or chapters;            (iii)    college courses approved by the Board;            (iv)    seminars provided by governmental units; and            (v)    other seminars or symposiums related to tax preparation services.    (c)    The Board may appoint a continuing education committee to help the Board in carrying out this section.    (d)    (1)    The regulations adopted under this section shall provide a system for reporting and recording the program hours earned by the individual.        (2)    The Board may not require an individual to submit scores or grades earned during participation by the individual in a program.    (e)    (1)    The Board may enter into written agreements with qualified persons wishing to conduct approved programs.        (2)    A person seeking approval by the Board for this purpose shall:            (i)    submit to the Board an application on the form that the Board provides; and            (ii)    pay an application fee, as set by the Board.
MD. Business Occupations and Professions Code Ann. §  21-310 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|Section 21-310 - Regulations for Reinstatement of Registration on Failure to Renew

    The Board shall adopt regulations for the reinstatement of the registration of an individual who has failed to renew a registration for any reason if the individual:        (1)    otherwise is entitled to be registered;        (2)    complies with the continuing education requirement that the Board sets for this purpose; and        (3)    pays to the Board:            (i)    all past due renewal fees; and            (ii)    a reinstatement fee, as set by the Board.
MD. Business Occupations and Professions Code Ann. §  21-311 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|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 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)    (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.
MD. Business Occupations and Professions Code Ann. §  21-312 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|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 with Title 10, Subtitle 2 of the State Government Article.    (c)    If, after due notice, the individual against whom the action is contemplated fails or refuses to appear, the Board may hear and determine the matter.
MD. Business Occupations and Professions Code Ann. §  21-313 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|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.
MD. Business Occupations and Professions Code Ann. §  21-314 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 3 - Registration|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 under this subtitle.        (2)    An extension of a registration term under this subsection is effective only for the purpose of retaining the jurisdiction of the Board over the individual tax preparer during the course of disciplinary proceedings and does not prevent the registration from expiring for any other purpose.    (b)    Unless the Board agrees to accept the surrender, an individual tax preparer may not surrender a registration while the individual tax preparer is under investigation or awaiting a hearing or disposition on charges related to disciplinary action under this subtitle.
MD. Business Occupations and Professions Code Ann. §  21-401 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 4 - Prohibited Acts; Penalties|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 tax preparation services in the State unless the individual is registered by the Board.
MD. Business Occupations and Professions Code Ann. §  21-402 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 4 - Prohibited Acts; Penalties|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 State.
MD. Business Occupations and Professions Code Ann. §  21-403 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 4 - Prohibited Acts; Penalties|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 to the customer, in writing:            (i)    the individual tax preparer’s name, address, and telephone number;            (ii)    that the individual tax preparer is not a certified public accountant, an enrolled agent, or a tax attorney;            (iii)    services that the individual tax preparer is qualified to provide;            (iv)    the individual tax preparer’s education and training, including examinations taken and successfully passed; and            (v)    any other information that the Board requires.        (2)    A disclosure required under this subsection shall be provided to a customer:            (i)    at an initial meeting between the individual tax preparer and the customer; and            (ii)    if the individual tax preparer maintains a website, on the website.    (c)    An individual tax preparer may not:        (1)    fail to sign a customer’s individual tax return;        (2)    obtain the customer’s signature on an individual tax return or other authorizing document prior to the completion of the individual tax preparation services; or        (3)    disclose information received for the purposes of preparing a customer’s federal or State income tax return, unless:            (i)    consented to in writing by the customer;            (ii)    expressly authorized by law;            (iii)    necessary for the preparation of the tax return; or            (iv)    in accordance with a court order.
MD. Business Occupations and Professions Code Ann. §  21-404 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 4 - Prohibited Acts; Penalties|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, an individual who is aggrieved by a violation of this title may bring an action against a person who violates this title to recover:        (1)    $500 for each violation; and        (2)    actual damages sustained as a result of the violation.
MD. Business Occupations and Professions Code Ann. §  21-405 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 4 - Prohibited Acts; Penalties|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 by the violator; and            (v)    any other relevant factors.        (3)    The Board shall pay any penalty collected under this subsection into the General Fund of the State.    (b)    A person who violates any provision of this title and who has previously been assessed a penalty under subsection (a) of this section for another violation of this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
MD. Business Occupations and Professions Code Ann. §  21-501 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 5 - Short Title; Termination of Title|Section 21-501 - Short Title

    This title may be cited as the “Maryland Individual Tax Preparers Act”.
MD. Business Occupations and Professions Code Ann. §  21-502 (2021)
2021 Maryland Statutes|Business Occupations and Professions|Title 21 - Individual Tax Preparers|Subtitle 5 - Short Title; Termination of Title|Section 21-502 - Termination of Title

    Subject to the evaluation and reestablishment provisions of the Maryland Program Evaluation Act, this title and all regulations adopted under this title shall terminate and be of no effect after July 1, 2026.
MD. Business Regulation Code Ann. §  1-101 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 1 - Definitions|Section 1-101 - Definitions

    (a)    In this article the following words have the meanings indicated.    (b)    “Clerk” means the clerk of the circuit court for the county with appropriate jurisdiction.    (c)    “Comptroller” means the Comptroller of the State.    (d)    “Consumer member” means a nonprofessional member of a regulatory unit who is appointed from the general public.    (e)    “County” means a county of the State or Baltimore City.    (f)    “Department” means the Maryland Department of Labor.    (g)    “Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, partnership, firm, association, corporation, or other entity.    (h)    “Secretary” means the Secretary of Labor.    (i)    “State” means:        (1)    a state, possession, territory, or commonwealth of the United States; or        (2)    the District of Columbia.
MD. Business Regulation Code Ann. §  1-201 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-201 - Oaths

    A requirement in this article that a document be under oath means that the document shall be supported by:         (1)    a written statement signed by the individual making it in which the individual solemnly affirms under the penalties of perjury that the contents of the document are true to the best of the individual’s knowledge, information, and belief; or        (2)    a certification of an officer authorized to administer an oath that a named individual made oath that the contents of the document are true to the best of the individual’s knowledge, information, and belief.
MD. Business Regulation Code Ann. §  1-202 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-202 - False Swearing

    A false statement made under oath under this article is subject to the penalties of perjury.
MD. Business Regulation Code Ann. §  1-203 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-203 - Failure to Comply With Subpoena; Refusal to Be Sworn or to Give Evidence

    (a)    If a person fails to comply with a subpoena issued under this article, then, on complaint filed by the issuing authority, a court of competent jurisdiction may order compliance with the subpoena.    (b)    If a person refuses to be sworn or to give evidence before an officer or unit authorized by this article to administer oaths, then, on complaint of the officer or unit, a court of competent jurisdiction may order the person to be sworn or to give evidence.
MD. Business Regulation Code Ann. §  1-204 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-204 - Prohibition on Local Licenses, Fees, and Taxes

    (a)    This section does not apply in Baltimore City or Prince George’s and Worcester counties.    (b)    Except as otherwise provided in this article or Title 13, Subtitle 1 and Subtitle 3, Part I and §§ 13–205 and 16–115 of the Local Government Article, a county, municipal corporation, or other political subdivision of the State may not:        (1)    require a local license in that county, municipal corporation, or political subdivision to engage in a business or occupation for which a State license is required under this article; or        (2)    impose a local fee or tax to engage in a business or occupation for which a State license is required under this article.    (c)    A county, municipal corporation, or other political subdivision of the State may require a local license if necessary for regulatory purposes in the interest of the public health, safety, or morals.    (d)    A public local law passed after October 1, 1941, does not repeal any provision of this section unless the public local law expressly refers to and repeals the provision.
MD. Business Regulation Code Ann. §  1-205 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-205 - Compliance With Workers' Compensation Laws

    Before a license or permit is issued under this article to an employer to engage in an activity in which the employer may employ a covered employee, as defined in § 9-101 of the Labor and Employment Article, the employer shall file with the issuing authority:         (1)    a certificate of compliance with the Maryland workers’ compensation laws; or        (2)    the number of a workers’ compensation insurance policy or binder.
MD. Business Regulation Code Ann. §  1-206 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-206 - Failure to Get License From Department in Timely Manner

    (a)    A person who must have a license issued by the Department under this article but does not get the license on time shall pay, in addition to the required license fee, a late fee.    (b)    The late fee shall be the sum of:        (1)    up to 20% of the required license fee for the calendar month following the calendar month when the required license fee is due; and        (2)    up to 4% of the required license fee for each calendar month or part of a month after that.
MD. Business Regulation Code Ann. §  1-207 (2021)
2021 Maryland Statutes|Business Regulation|Title 1 - Definitions; General Provisions|Subtitle 2 - General Provisions|Section 1-207 - Lists of Licensees

    (a)    By August 31 of each year, the Department shall provide to the Department of Assessments and Taxation a list of the following persons issued licenses during the previous fiscal year, to assist the Department of Assessments and Taxation in identifying new businesses within the State:        (1)    managers and promotors, licensed under Title 4 of this article;        (2)    collection agencies, licensed under Title 7 of this article;        (3)    home improvement contractors and subcontractors, licensed under Title 8 of this article;        (4)    employment agencies, licensed under Title 9 of this article;        (5)    heating, ventilation, air-conditioning, and refrigeration contractors with master licenses and master restricted licenses, licensed under Title 9A of this article;        (6)    owners and trainers, licensed under Title 11 of this article; and        (7)    secondhand precious metal object dealers and pawnbrokers, licensed under Title 12 of this article.    (b)    The list provided under this section shall:        (1)    be provided free of charge; and        (2)    include, for each person on the list:            (i)    the name and mailing address of the person; and            (ii)    the federal tax identification number of the person or, if the person does not have a federal tax identification number, the Social Security number of the person.