(a) Subject to the hearing provisions of § 2–412 of this subtitle, the Board, on the affirmative vote of a majority of its members, may deny a permit to any applicant, reprimand a permit holder, or suspend or revoke a permit:
(1) for any applicable ground under § 2–315 of this title;
(2) if the applicant or permit holder fraudulently or deceptively obtains or attempts to obtain a permit;
(3) if the applicant or permit holder fraudulently or deceptively uses a permit;
(4) if the applicant or permit holder fails to meet or continue to meet the qualifications or requirements set forth under § 2–402 or § 2–403 of this subtitle; or
(5) if the applicant or permit holder has a partner, member, or corporate officer whose license has been suspended or revoked by the Board.
(b) On suspension or revocation of a permit, the holder shall surrender to the Board the permit certificate of the holder.
(c) At the end of a suspension period, the Board shall return to the permit holder the permit certificate surrendered under this section.
(d) (1) Instead of or in addition to reprimanding the permit holder or suspending or revoking a permit 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 permit holder; and
(iv) any history of previous violations by the permit holder.
(e) The Board shall pay any penalty collected under this subsection into the General Fund of the State.
Structure Maryland Statutes
Business Occupations and Professions
Section 2-401 - Permit to Practice Accountancy as a Firm
Section 2-402 - Qualifications of Applicants -- Partnerships
Section 2-402.1 - Qualifications of Applicants -- Limited Liability Companies
Section 2-403 - Qualifications of Applicants -- Corporations
Section 2-404 - Application Form; Requirements
Section 2-405 - Issuance of Permit
Section 2-406 - Scope of Permit
Section 2-407 - Term and Renewal of Permit
Section 2-408 - Notice of Change in Name or Composition
Section 2-409 - Use of Partnership Name by Surviving Partner
Section 2-411 - Denials, Reprimands, Suspensions, and Revocations -- Commencement of Proceedings
Section 2-412 - Denials, Reprimands, Suspensions, and Revocations -- Hearings
Section 2-413 - Limitations on Expiration and Surrender of Permit
Section 2-414 - Reinstatement of Revoked or Suspended Permit
Section 2-415 - Continual Compliance With Permit Requirement