(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.
Structure Maryland Statutes
Business Occupations and Professions
Title 21 - Individual Tax Preparers
Subtitle 4 - Prohibited Acts; Penalties
Section 21-401 - Practice Without Registration Prohibited
Section 21-402 - False Representations Prohibited
Section 21-403 - Maintenance of Records
Section 21-404 - Violation Is Unfair or Deceptive Trade Practice; Remedies