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.
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