reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Business Occupations and Professions › Title 20 - Private Home Detention › Subtitle 3 - Licensing › Section 20-316 - Hearing on Complaint

(a)    Except as otherwise provided in § 10-226 of the State Government Article, before the Secretary takes final action under § 20-314 of this subtitle, the Secretary shall give the person against whom the action is contemplated an opportunity for a hearing before the Secretary.
(b)    The Secretary shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c)    The Secretary may administer oaths in connection with any proceeding under this section.
(d)    The person may be represented at the hearing by counsel.
(e)    If, after due notice, the person against whom the action is contemplated does not appear, nevertheless the Secretary may hear and determine the matter.
2023 Maryland Statutes › Business Occupations and Professions › Title 20 - Private Home Detention › Subtitle 3 - Licensing › Section 20-318 - Notification of Judge Upon Suspension or Revocation of License

When the Secretary makes a determination to suspend or revoke the license of a private home detention monitoring agency, the Secretary shall immediately notify:
(1)    the administrative judge for the circuit court in each of the counties where the private home detention monitoring agency monitors individuals who are under a court order that requires monitoring by a private home detention monitoring agency; and
(2)    the administrative judge for the District Court in each of the districts where the private home detention monitoring agency monitors individuals who are under a court order that requires monitoring by a private home detention monitoring agency.
2023 Maryland Statutes › Business Occupations and Professions › Title 20 - Private Home Detention › Subtitle 4 - Responsibilities of Private Home Detention Monitoring Agency › Section 20-401 - General Responsibilities

(a)    A private home detention monitoring agency shall:
(1)    monitor individuals in accordance with any applicable orders of court;
(2)    monitor 24 hours a day and 7 days a week individuals who are under a court order that requires monitoring by a private home detention monitoring agency; and
(3)    utilize electronic equipment or other monitoring methods that meet or exceed standards established in regulations by the Secretary.
(b)    (1)    Upon determining that a defendant subject to private home detention monitoring under the provisions of § 5-201(b) of the Criminal Procedure Article has been missing for 24 hours, the private home detention monitoring agency responsible for monitoring the defendant shall, on the next business day, notify the court that ordered private home detention monitoring as a condition of the defendant’s pretrial release.
(2)    If the court that ordered private detention monitoring as a condition of a defendant’s pretrial release under the provisions of § 5-201(b) of the Criminal Procedure Article requests that it be notified if the defendant violates any other conditions of pretrial release, the private home detention monitoring agency responsible for monitoring the defendant shall provide the court with the requested notice.
(c)    Upon determining that an individual who is subject to private home detention monitoring as a condition of probation has been missing for 24 hours, the private home detention monitoring agency responsible for monitoring the individual shall, on the next business day, notify the Division of Parole and Probation.
2023 Maryland Statutes › Business Occupations and Professions › Title 20 - Private Home Detention › Subtitle 6 - Bond and Insurance Requirements › 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 to the Secretary with the license application.
(b)    (1)    The amount of the bond required under subsection (a) of this section shall be at least $2,500.
(2)    The total liability of the surety to all insured persons under the bond may not exceed the penal sum of the bond.
(c)    A licensee shall keep in effect at all times a bond that meets the requirements of this section.
(d)    If a licensee’s bond is canceled, forfeited, or terminated by the surety, the surety immediately shall notify the Secretary.
(e)    If a surety fails to notify the Secretary as required by this subsection, the bond shall continue in effect until the notice is given to the Secretary.
2023 Maryland Statutes › Business Occupations and Professions › Title 20 - Private Home Detention › Subtitle 6 - Bond and Insurance Requirements › 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 is canceled, forfeited, or otherwise terminated.
(c)    If the Secretary adopts regulations under subsection (a) of this section, the Secretary may not issue a license to an applicant unless the applicant submits proof of the insurance required by regulation.
2023 Maryland Statutes › Business Occupations and Professions › Title 20 - Private Home Detention › Subtitle 7 - Prohibited Acts; Penalties › 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 or both.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 1 - Definitions; General Provisions › Section 21-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “Board” means the State Board of Individual Tax Preparers.
(c)    “Fund” means the Individual Tax Preparers Fund established under § 21–208 of this title.
(d)    “In good standing” means an individual has not engaged in conduct that would justify censure, suspension, or disbarment from practice.
(e)    “Individual tax preparer” means an individual who is registered by the Board to provide individual tax preparation services.
(f)    “Provide individual tax preparation services” means to prepare, advise or assist in the preparation of, or assume final responsibility for another person’s preparation of a federal or State income tax return of another for valuable consideration.
(g)    “Registration” means, unless the context requires otherwise, an authorization issued by the Board to provide individual tax preparation services.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 1 - Definitions; General Provisions › 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 state;
(2)    an individual in good standing and admitted to practice law in the State or in another state;
(3)    an individual employed by a local, state, or federal governmental agency but only in performance of official duties;
(4)    an individual enrolled to practice before the Internal Revenue Service who is governed under circular 230; and
(5)    except as provided in subsection (c) of this section, an individual serving as an employee of or assistant to an individual tax preparer or an individual exempted under this subsection in the performance of official duties for the individual tax preparer or the individual exempted under this subsection.
(c)    The exemption provided in subsection (b)(5) of this section does not apply to an individual who signs an individual tax return as the preparer.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 2 - State Board of Individual Tax Preparers › Section 21-202 - Membership

(a)    (1)    The Board consists of eight members of which:
(i)    seven shall have at least 5 years of tax preparation experience; and
(ii)    one shall be a member of a nonprofit tax program or nonprofit consumer advocate program.
(2)    The Governor shall appoint the members with the advice of the Secretary, the Comptroller, and the Attorney General.
(3)    Members of the following groups shall be considered for membership on the Board:
(i)    a member of a nonprofit tax program or nonprofit consumer advocate program;
(ii)    a commercial individual tax preparer who has been in practice in the State for more than 10 years and has at least 200 employees;
(iii)    a member of the Maryland Association of Certified Public Accountants;
(iv)    a member of the Maryland Society of Accountants, Inc.;
(v)    a member of the Maryland State Bar Association; and
(vi)    a member of the National Association of Enrolled Agents.
(b)    Each member of the Board shall be:
(1)    a citizen of the United States; and
(2)    a resident of the State.
(c)    Before taking office, each appointee to the Board shall take the oath required by Article I, § 9 of the Maryland Constitution.
(d)    (1)    The term of a member is 4 years and begins on July 1.
(2)    The terms of members are staggered as required by the terms provided for members of the Board on June 1, 2008.
(3)    At the end of a term, a member continues to serve until a successor is appointed and qualifies.
(4)    A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.
(5)    Each member of the Board is eligible for reappointment but may not serve more than two consecutive terms.
(e)    (1)    The Governor may remove a member for incompetence, misconduct, neglect of duties, or other sufficient cause.
(2)    The Governor shall remove a member who ceases to meet the requirements under which the member was appointed, as provided under subsections (a) and (b) of this section.
(3)    Except as provided in paragraph (4) of this subsection and subject to paragraph (5) of this subsection, a member shall be considered to have resigned if the member did not attend at least two–thirds of the Board meetings held during any consecutive 12–month period while the member was serving on the Board.
(4)    The Governor may waive the member’s resignation and allow the member to continue serving if the member has been unable to attend meetings for reasons satisfactory to the Governor and the reasons are made public.
(5)    In accordance with § 8–501 of the State Government Article, the chair shall provide notice to the Governor and the Governor shall appoint a successor.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 2 - State Board of Individual Tax Preparers › 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 under the Standard State Travel Regulations, as provided in the State budget.
(d)    The Board may employ staff in accordance with the State budget.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 2 - State Board of Individual Tax Preparers › 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 of integrity and dignity for the practice of individual tax preparation;
(2)    select and administer examinations;
(3)    establish fees;
(4)    maintain a list of all authorized individual tax preparers registered by the Board;
(5)    maintain a record of its proceedings;
(6)    maintain records of all complaints regarding individual tax preparers in the State; and
(7)    report to the General Assembly, in accordance with § 2–1257 of the State Government Article.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 2 - State Board of Individual Tax Preparers › Section 21-206 - Investigations

(a)    The Board may investigate a complaint that alleges a violation of this title.
(b)    On receipt of the results of an investigation made under this section, the Board shall promptly take action that is appropriate under this title to ensure compliance with this title.
(c)    (1)    If the Board concludes that conduct alleged to be in violation of this title will result in harm to a resident of the State, the Board may seek a permanent or temporary injunction with respect to the conduct from the circuit court of the county in which the alleged violation occurs.
(2)    In seeking an injunction under this subsection, the Board is not required to:
(i)    post bond;
(ii)    allege or prove that an adequate remedy at law does not exist; or
(iii)    allege or prove that substantial or irreparable damage would result from the continued violation.
(3)    A member of the Board may not be held personally liable for action taken under this subsection in good faith with reasonable grounds.
(d)    The Board, or a hearing officer designated by the Board, may administer oaths, hold hearings, and take testimony about all matters within the jurisdiction of the Board.
(e)    (1)    The Board or its designee may issue a subpoena for the attendance of a witness to testify or the production of evidence in connection with:
(i)    a disciplinary action brought under this title; or
(ii)    a proceeding brought for an alleged violation of this title.
(2)    If an individual fails to comply with a subpoena issued under this subsection, on petition of the Board, a court of competent jurisdiction may compel compliance with the subpoena.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 2 - State Board of Individual Tax Preparers › Section 21-207 - Fees for Registration of Individual Tax Preparers

(a)    The Board may set reasonable fees for the registration and renewal of registration of individual tax preparers.
(b)    Each individual tax preparer that registers under this title shall pay to the Board:
(1)    a registration fee at the time of registration; or
(2)    a renewal fee at the time of renewal of registration.
(c)    (1)    The Board shall pay all fees collected under this section to the State Comptroller.
(2)    The Comptroller shall distribute the fees to the Fund.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 2 - State Board of Individual Tax Preparers › Section 21-208 - Individual Tax Preparer Fund

(a)    There is an Individual Tax Preparers Fund.
(b)    The purpose of the Fund is to approximate the costs associated with the administration and enforcement of this title.
(c)    The Board shall administer the Fund.
(d)    (1)    The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article.
(2)    The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.
(e)    The Fund consists of:
(1)    revenue distributed to the Fund under § 21–207 of this subtitle;
(2)    money appropriated in the State budget to the Fund; and
(3)    any other money from any other source accepted for the benefit of the Fund.
(f)    The Fund may be used only for costs associated with the administration and enforcement of this title.
(g)    (1)    The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.
(2)    Any investment earnings of the Fund shall be credited to the General Fund of the State.
(h)    Expenditures from the Fund may be made only in accordance with the State budget.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 2 - State Board of Individual Tax Preparers › Section 21-209 - Confirmation of Status and Qualifications of Individuals on Request; Contents of Registration

(a)    On request of any person and payment of a registration fee set by the Board, the Board shall confirm the registration status and qualifications of any individual who is the subject of the request.
(b)    Each registration under this section:
(1)    shall include a statement of the registration status of the individual who is the subject of the request; and
(2)    may include:
(i)    information about the examination results and other qualifications of that individual;
(ii)    information about the dates of issuance of the registration of that individual; and
(iii)    information about any disciplinary action taken against that individual.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 3 - Registration › Section 21-302 - Qualifications

(a)    To qualify for a registration, the applicant shall be an individual who meets the requirements of this section.
(b)    The applicant shall be of good character and reputation.
(c)    The applicant shall be at least 18 years old.
(d)    The applicant shall possess a high school diploma or have passed an equivalency examination.
(e)    Except as otherwise provided in this subtitle, the applicant shall pass an examination given by the Board under this subtitle.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 3 - Registration › Section 21-303 - Application; Examination Fee

An applicant for a registration shall:
(1)    submit to the Board an application on the form that the Board provides; and
(2)    pay to the Board or the Board’s designee an examination fee set by the Board in an amount not to exceed the cost of the required examination.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 3 - Registration › Section 21-304 - Examination

(a)    An applicant who otherwise qualifies for a registration is entitled to be examined as provided in this section.
(b)    The Board shall give examinations to applicants at least twice a year, at the times and places that the Board determines.
(c)    The Board shall give each qualified applicant notice of the time and place of examination.
(d)    The Board shall give the examination prepared by the Internal Revenue Service or an equivalent examination by an independent national or state regulatory authority as determined by the Board.
(e)    The Board shall adopt regulations that establish the passing score for an examination.
(f)    (1)    The Board shall notify each applicant of the applicant’s examination score.
(2)    Any applicant who requests an appointment within 60 days after the date on which notification is sent may review the applicant’s answers to the examination.
2023 Maryland Statutes › Business Occupations and Professions › Title 21 - Individual Tax Preparers › Subtitle 3 - Registration › Section 21-305 - Examination -- Retaking

(a)    Subject to the provisions of this section, an applicant who fails an examination given under § 21–304 of this subtitle may retake the examination.
(b)    (1)    The Board may not limit the number of times an applicant may take an examination.
(2)    The Board may adopt regulations to set conditions for retaking the examination, including a requirement that the applicant:
(i)    wait a reasonable period between examinations; and
(ii)    prepare to retake the examination in a specified manner.
(3)    The Board shall set fees for reexamination so that:
(i)    the fee for reexamination on the entire examination does not exceed the cost of the required reexamination; and
(ii)    the fee for reexamination on less than the entire examination is less than the fee set for the entire examination.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Business Regulation › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-208 - Proration of Certain License Fees

(a)    In this section, “license” means all or any part of permission that:
(1)    is required by law to be obtained from a unit;
(2)    is not required only for revenue purposes; and
(3)    is in any form, including:
(i)    an approval;
(ii)    a certificate;
(iii)    a charter;
(iv)    a permit; or
(v)    a registration.
(b)    This section:
(1)    applies only to a fee for an  initial  license  issued  for  a  2-year term under Title 8, Title 9A, or Title 12 of this article;
(2)    does not apply to a fee renewal of a license; and
(3)    may not affect any other law that requires a unit to prorate a fee on any basis for the issuance or renewal of a license.
(c)    (1)    For a license issued at any time during the first year of the term of the license, the issuing authority shall charge the full amount of the fee to the license applicant.
(2)    For a license issued in the second year of the term of the license, the issuing authority shall charge the license applicant:
(i)    one-half of the fee, if issued in the first 6 months of the second year; or
(ii)    one-quarter of the fee, if issued in the last 6 months of the second year.
2023 Maryland Statutes › Business Regulation › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-209 - Suspension of License Upon Dishonor of Fee Paid

(a)    If payment of the fee for the issuance or renewal of a license, issued by the Department or by a unit within the Department, is made by a check or other negotiable instrument that is dishonored, the license for which the fee was paid shall be suspended by operation of law. Except as provided in subsections (b) and (c) of this section, the suspension is effective beginning on the tenth business day after the day on which the notice is sent in accordance with subsection (b) of this section until the date that payment of the fee, and any late charge provided for in this article, has been made.
(b)    (1)    When the Department or a unit within the Department receives notice that a check or other negotiable instrument, given by an applicant in payment of a license issuance or renewal fee, has been dishonored, it shall inform the applicant by regular mail sent to the applicant’s last known business address, that the license will be suspended by operation of law if within 10 business days after the date of the notice the applicant fails to make payment of the fee, and any late charge, or fails to present evidence to the Department or unit that the notice of dishonor was in error.
(2)    An applicant shall be given a prompt opportunity to make payment of the fee, and any late charge, or to present evidence to the Department or unit that the notice of dishonor was in error.
(c)    If a license is suspended under subsection (a) of this section, the license shall be reinstated effective the date the license was suspended if within 5 business days from the date of the suspension the applicant:
(1)    pays the fee and late charge; or
(2)    presents evidence to the Department or the unit that the notice of dishonor was in error.
(d)    Suspension of a license under this section may not affect any otherwise valid claim under any guaranty fund made by a person who dealt in good faith with a licensee, without knowledge of the suspension.
2023 Maryland Statutes › Business Regulation › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-210 - Renewal of License or Permit

(a)    A license or permit is considered renewed for purposes of this section if the license or permit is issued by a unit of State government to a person for the period immediately following a period for which the person previously possessed the same or a substantially similar license.
(b)    Before any license or permit may be renewed under this article, the issuing authority shall verify through the Office of the Comptroller that the applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection.
2023 Maryland Statutes › Business Regulation › Title 1 - Definitions; General Provisions › Subtitle 3 - Uniform Preservation of Private Business Records Act › Section 1-301 - "Business Record" Defined

In this subtitle, “business record” includes:
(1)    a book of account;
(2)    a canceled check;
(3)    a document;
(4)    a letter;
(5)    a payroll;
(6)    a production report or other record that relates to equipment, personnel, or sales; and
(7)    a voucher.
2023 Maryland Statutes › Business Regulation › Title 1 - Definitions; General Provisions › Subtitle 3 - Uniform Preservation of Private Business Records Act › Section 1-304 - Destruction of Business Records

(a)    This section does not apply to:
(1)    a minute book of a corporation; or
(2)    a record of a sale or other transaction that involves a weapon or poison that can be used in committing a crime.
(b)    Unless a specific period is set by law for the preservation of a business record that is required by the laws of this State to be kept, the business record may be destroyed 3 years after it is made.
2023 Maryland Statutes › Business Regulation › Title 1 - Definitions; General Provisions › Subtitle 3 - Uniform Preservation of Private Business Records Act › Section 1-305 - Reproductions

(a)    In this section, “reproduction” means a reproduction or durable medium for making a reproduction obtained by a photographic, photostatic, microfilm, microcard, miniature photographic, or other process that accurately reproduces or forms a durable medium for so reproducing the original.
(b)    If, in the regular course of business, a person makes a reproduction of an original business record, the preservation of the reproduction complies with a requirement of a law of the State that the business record be kept.