MD
Maryland Senate Bill SB675

Maryland 2024 Regular Session

Maryland Senate Bill SB675 Compare Versions

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1- WES MOORE, Governor Ch. 732
21
3-– 1 –
4-Chapter 732
5-(Senate Bill 675)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ *sb0675*
89
9-Individual Tax Preparers – Code of Ethics, Notification of Actions, Enforcement,
10-and Penalties
11-(Stop Scam Tax Preparers Act)
10+SENATE BILL 675
11+C3, Q7 4lr2992
12+ CF HB 452
13+By: The President (By Request – Office of the Comptroller)
14+Introduced and read first time: January 29, 2024
15+Assigned to: Education, Energy, and the Environment and Budget and Taxation
16+Committee Report: Favorable with amendments
17+Senate action: Adopted
18+Read second time: February 29, 2024
1219
13-FOR the purpose of requiring the State Board of Individual Tax Preparers, on or before a
14-certain date, to publish on the Board’s website a certain code of ethics and certain
15-rules of professional conduct; requiring the Board to notify the Comptroller within a
16-certain period of time of certain actions for violations of provisions of law governing
17-individual tax preparers; requiring the Board to notify the Field Enforcement
18-Bureau of the Comptroller’s Office of certain alleged violations within a certain
19-period of time; granting certain employees of the Bureau certain powers, duties, and
20-responsibilities for enforcing laws pertaining to income tax preparation; requiring
21-the Comptroller to notify the Board within a certain period of time if the Comptroller
22-prohibits an income tax return preparer from submitting income tax returns
23-electronically; prohibiting an income tax return preparer from preparing, assisting
24-in preparing, or causing the preparation of an income tax return or claim for refund
25-in a certain manner; requiring certain fines imposed under this Act to be paid to the
26-Tax Clinics for Low–Income Marylanders Fund; and generally relating to income tax
27-preparation.
20+CHAPTER ______
2821
29-BY repealing and reenacting, without amendments,
30- Article – Business Occupations and Professions
31-Section 21–205(b)(1)
32- Annotated Code of Maryland
33- (2018 Replacement Volume and 2023 Supplement)
22+AN ACT concerning 1
3423
35-BY adding to
36- Article – Business Occupations and Professions
37-Section 21–205(c)
38- Annotated Code of Maryland
39- (2018 Replacement Volume and 2023 Supplement)
24+Individual Tax Preparers – Code of Ethics, Notification of Actions, Enforcement, 2
25+and Penalties 3
26+(Stop Scam Tax Preparers Act) 4
4027
41-BY repealing and reenacting, with amendments,
42- Article – Business Occupations and Professions
43-Section 21–206 and 21–401
44- Annotated Code of Maryland
45- (2018 Replacement Volume and 2023 Supplement)
28+FOR the purpose of requiring the State Board of Individual Tax Preparers, on or before a 5
29+certain date, to publish on the Board’s website a certain code of ethics and certain 6
30+rules of professional conduct; requiring the Board to notify the Comptroller within a 7
31+certain period of time of certain actions for violations of provisions of law governing 8
32+individual tax preparers; requiring the Board to notify the Field Enforcement 9
33+Bureau of the Comptroller’s Office of certain alleged violations within a certain 10
34+period of time; granting certain employees of the Bureau certain powers, duties, and 11
35+responsibilities for enforcing laws pertaining to income tax preparation; requiring 12
36+the Comptroller to notify the Board within a certain period of time if the Comptroller 13
37+prohibits an income tax return preparer from submitting income tax returns 14
38+electronically; prohibiting an income tax return preparer from preparing, assisting 15
39+in preparing, or causing the preparation of an income tax return or claim for refund 16
40+in a certain manner; requiring certain fines imposed under this Act to be paid to the 17
41+Tax Clinics for Low–Income Marylanders Fund; and generally relating to income tax 18
42+preparation. 19
4643
47-BY repealing and reenacting, without amendments,
48- Article – Tax – General
49-Section 1–207(b) and (c) Ch. 732 2024 LAWS OF MARYLAND
44+BY repealing and reenacting, without amendments, 20
45+ Article – Business Occupations and Professions 21
46+Section 21–205(b)(1) 22
47+ Annotated Code of Maryland 23
48+ (2018 Replacement Volume and 2023 Supplement) 24 2 SENATE BILL 675
5049
51-– 2 –
52- Annotated Code of Maryland
53- (2022 Replacement Volume and 2023 Supplement)
5450
55-BY repealing and reenacting, with amendments,
56- Article – Tax – General
57-Section 1–207(f), 2–107(a)(2)(ii), 10–824, and 13–1004
58- Annotated Code of Maryland
59- (2022 Replacement Volume and 2023 Supplement)
6051
61- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
62-That the Laws of Maryland read as follows:
52+BY adding to 1
53+ Article – Business Occupations and Professions 2
54+Section 21–205(c) 3
55+ Annotated Code of Maryland 4
56+ (2018 Replacement Volume and 2023 Supplement) 5
6357
64-Article – Business Occupations and Professions
58+BY repealing and reenacting, with amendments, 6
59+ Article – Business Occupations and Professions 7
60+Section 21–206 and 21–401 8
61+ Annotated Code of Maryland 9
62+ (2018 Replacement Volume and 2023 Supplement) 10
6563
66-21–205.
64+BY repealing and reenacting, without amendments, 11
65+ Article – Tax – General 12
66+Section 1–207(b) and (c) 13
67+ Annotated Code of Maryland 14
68+ (2022 Replacement Volume and 2023 Supplement) 15
6769
68- (b) In addition to any duties set forth elsewhere, the Board shall:
70+BY repealing and reenacting, with amendments, 16
71+ Article – Tax – General 17
72+Section 1–207(f), 2–107(a)(2)(ii), 10–824, and 13–1004 18
73+ Annotated Code of Maryland 19
74+ (2022 Replacement Volume and 2023 Supplement) 20
6975
70- (1) adopt rules of professional conduct as appropriate to establish a high
71-standard of integrity and dignity for the practice of individual tax preparation;
76+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
77+That the Laws of Maryland read as follows: 22
7278
73- (C) ON OR BEFORE JANUARY 1, 2026, AFTER ALLOWING FOR PUBLIC IN PUT
74-BY THE TAX PREPARER COMMUNITY , THE BOARD SHALL PUBLISH O N THE BOARD’S
75-WEBSITE A CODE OF ET HICS AND RULES OF PR OFESSIONAL CONDUCT F OR
76-ENGAGING IN THE PRAC TICE OF INDIVIDUAL T AX PREPARATION .
79+Article – Business Occupations and Professions 23
7780
78-21–206.
81+21–205. 24
7982
80- (a) The Board may investigate a complaint that alleges a violation of this title.
83+ (b) In addition to any duties set forth elsewhere, the Board shall: 25
8184
82- (b) On receipt of the results of an investigation made under this section, the Board
83-shall promptly take action that is appropriate under this title to ensure compliance with
84-this title.
85+ (1) adopt rules of professional conduct as appropriate to establish a high 26
86+standard of integrity and dignity for the practice of individual tax preparation; 27
8587
86- (c) (1) If the Board concludes that conduct alleged to be in violation of this title
87-will result in harm to a resident of the State, the Board may seek a permanent or temporary
88-injunction with respect to the conduct from the circuit court of the county in which the
89-alleged violation occurs.
88+ (C) ON OR BEFORE JANUARY 1, 2026, AFTER ALLOWING FOR P UBLIC INPUT 28
89+BY THE TAX PREPARER COMMUNITY , THE BOARD SHALL PUBLISH O N THE BOARD’S 29
90+WEBSITE A CODE OF ET HICS AND RULES OF PR OFESSIONAL CONDUCT F OR 30
91+ENGAGING IN THE PRACTICE O F INDIVIDUAL TAX PRE PARATION. 31
9092
91- (2) In seeking an injunction under this subsection, the Board is not
92-required to:
93+21–206. 32
9394
94- (i) post bond;
95+ (a) The Board may investigate a complaint that alleges a violation of this title. 33
96+ SENATE BILL 675 3
9597
96- (ii) allege or prove that an adequate remedy at law does not exist; or
97- WES MOORE, Governor Ch. 732
9898
99-– 3 –
100- (iii) allege or prove that substantial or irreparable damage would
101-result from the continued violation.
99+ (b) On receipt of the results of an investigation made under this section, the Board 1
100+shall promptly take action that is appropriate under this title to ensure compliance with 2
101+this title. 3
102102
103- (3) IF THE BOARD SEEKS AN INJUNC TION OR TAKES A DISC IPLINARY
104-ACTION AGAINST AN IN DIVIDUAL FOR A VIOLA TION OF THIS TITLE , THE BOARD
105-SHALL NOTIFY THE COMPTROLLER WITHIN 5 BUSINESS DAYS AFTER TAKING THE
106-ACTION.
103+ (c) (1) If the Board concludes that conduct alleged to be in violation of this title 4
104+will result in harm to a resident of the State, the Board may seek a permanent or temporary 5
105+injunction with respect to the conduct from the circuit court of the county in which the 6
106+alleged violation occurs. 7
107107
108- [(3)] (4) A member of the Board may not be held personally liable for
109-action taken under this subsection in good faith with reasonable grounds.
108+ (2) In seeking an injunction under this subsection, the Board is not 8
109+required to: 9
110110
111- (d) The Board, or a hearing officer designated by the Board, may administer
112-oaths, hold hearings, and take testimony about all matters within the jurisdiction of the
113-Board.
111+ (i) post bond; 10
114112
115- (e) (1) The Board or its designee may issue a subpoena for the attendance of a
116-witness to testify or the production of evidence in connection with:
113+ (ii) allege or prove that an adequate remedy at law does not exist; or 11
117114
118- (i) a disciplinary action brought under this title; or
115+ (iii) allege or prove that substantial or irreparable damage would 12
116+result from the continued violation. 13
119117
120- (ii) a proceeding brought for an alleged violation of this title.
118+ (3) IF THE BOARD SEEKS AN INJUNC TION OR TAKES A DISC IPLINARY 14
119+ACTION AGAINST AN IN DIVIDUAL FOR A VIOLA TION OF THIS TITLE, THE BOARD 15
120+SHALL NOTIFY THE COMPTROLLER WITHIN 5 BUSINESS DAYS AFTER TAKING THE 16
121+ACTION. 17
121122
122- (2) If an individual fails to comply with a subpoena issued under this
123-subsection, on petition of the Board, a court of competent jurisdiction may compel
124-compliance with the subpoena.
123+ [(3)] (4) A member of the Board may not be held personally liable for 18
124+action taken under this subsection in good faith with reasonable grounds. 19
125125
126-21–401.
126+ (d) The Board, or a hearing officer designated by the Board, may administer 20
127+oaths, hold hearings, and take testimony about all matters within the jurisdiction of the 21
128+Board. 22
127129
128- (a) Except as otherwise provided in this title, an individual may not provide,
129-attempt to provide, or offer to provide individual tax preparation services in the State
130-unless registered by the Board.
130+ (e) (1) The Board or its designee may issue a subpoena for the attendance of a 23
131+witness to testify or the production of evidence in connection with: 24
131132
132- (b) Except as otherwise provided in this title, a person may not employ an
133-individual to provide, attempt to provide, or offer to provide individual tax preparation
134-services in the State unless the individual is registered by the Board.
133+ (i) a disciplinary action brought under this title; or 25
135134
136- (C) THE BOARD SHALL NOTIFY TH E FIELD ENFORCEMENT BUREAU OF THE
137-COMPTROLLER ’S OFFICE OF AN ALLEGED A VIOLATION OF THIS SE CTION WITHIN 5
138-BUSINESS DAYS AFTER RECEIPT OF THE ALLEG ATION THE BOARD DETERMINES
139-THAT THE VIOLATION H AS OCCURRED .
135+ (ii) a proceeding brought for an alleged violation of this title. 26
140136
141-Article – Tax – General
137+ (2) If an individual fails to comply with a subpoena issued under this 27
138+subsection, on petition of the Board, a court of competent jurisdiction may compel 28
139+compliance with the subpoena. 29
142140
143-1–207.
141+21–401. 30
144142
145- (b) There is a Tax Clinics for Low–Income Marylanders Fund. Ch. 732 2024 LAWS OF MARYLAND
143+ (a) Except as otherwise provided in this title, an individual may not provide, 31
144+attempt to provide, or offer to provide individual tax preparation services in the State 32
145+unless registered by the Board. 33 4 SENATE BILL 675
146146
147-– 4 –
148147
149- (c) The purpose of the Fund is to provide grants to the University of Maryland
150-School of Law, the University of Baltimore School of Law, and the Maryland Volunteer
151-Lawyers Service to operate tax clinics for low–income Maryland residents.
152148
153- (f) The Fund consists of:
149+ (b) Except as otherwise provided in this title, a person may not employ an 1
150+individual to provide, attempt to provide, or offer to provide individual tax preparation 2
151+services in the State unless the individual is registered by the Board. 3
154152
155- (1) proceeds distributed to the Fund under § 17–317 of the Commercial
156-Law Article;
153+ (C) THE BOARD SHALL NOTIFY TH E FIELD ENFORCEMENT BUREAU OF THE 4
154+COMPTROLLER ’S OFFICE OF AN ALLEGED A VIOLATION OF THIS SE CTION WITHIN 5 5
155+BUSINESS DAYS AFTER RECEIPT OF THE ALLEG ATION THE BOARD DETERMINES 6
156+THAT THE VIOLATION H AS OCCURRED . 7
157157
158- (2) FINES DISTRIBUTED TO THE FUND UNDER § 13–1004(C) OF THIS
159-ARTICLE;
158+Article – Tax – General 8
160159
161- (3) money appropriated in the State budget for the Fund; and
160+1–207. 9
162161
163- [(3)] (4) any other money from any other source accepted for the benefit
164-of the Fund.
162+ (b) There is a Tax Clinics for Low–Income Marylanders Fund. 10
165163
166-2–107.
164+ (c) The purpose of the Fund is to provide grants to the University of Maryland 11
165+School of Law, the University of Baltimore School of Law, and the Maryland Volunteer 12
166+Lawyers Service to operate tax clinics for low–income Maryland residents. 13
167167
168- (a) Authorized employees of the Field Enforcement Bureau of the Comptroller’s
169-Office:
168+ (f) The Fund consists of: 14
170169
171- (2) have all the powers, duties, and responsibilities of a peace officer for the
172-purpose of enforcing the laws pertaining to:
170+ (1) proceeds distributed to the Fund under § 17–317 of the Commercial 15
171+Law Article; 16
173172
174- (ii) income tax AND INCOME TAX PREPA RATION;
173+ (2) FINES DISTRIBUTED TO THE FUND UNDER § 13–1004(C) OF THIS 17
174+ARTICLE; 18
175175
176-10–824.
176+ (3) money appropriated in the State budget for the Fund; and 19
177177
178- (a) (1) In this section the following words have the meanings indicated.
178+ [(3)] (4) any other money from any other source accepted for the benefit 20
179+of the Fund. 21
179180
180- (2) (i) “Income tax return preparer” means a person who for
181-compensation prepares a substantial portion or more of a qualified return or employs one
182-or more persons to prepare for compensation a substantial portion or more of a qualified
183-return.
181+2–107. 22
184182
185- (ii) “Income tax return preparer” does not include a person who
186-merely performs those acts described under § 7701(a)(36)(B) of the Internal Revenue Code.
183+ (a) Authorized employees of the Field Enforcement Bureau of the Comptroller’s 23
184+Office: 24
187185
188- (3) “Qualified return” means any original return of individual income tax
189-imposed by this title, regardless of whether a tax is due or a refund is claimed.
186+ (2) have all the powers, duties, and responsibilities of a peace officer for the 25
187+purpose of enforcing the laws pertaining to: 26
190188
191- (b) Except as otherwise provided in this section, an income tax return preparer
192-shall file all qualified returns that the income tax return preparer prepares by electronic
193-means as prescribed by the Comptroller if: WES MOORE, Governor Ch. 732
189+ (ii) income tax AND INCOME TAX PREPA RATION; 27
194190
195-– 5 –
191+10–824. 28
196192
197- (1) for a taxable year beginning after December 31, 2008, but before
198-January 1, 2010, the income tax return preparer has prepared more than 300 qualified
199-returns in the prior taxable year;
193+ (a) (1) In this section the following words have the meanings indicated. 29 SENATE BILL 675 5
200194
201- (2) for a taxable year beginning after December 31, 2009, but before
202-January 1, 2011, the income tax return preparer has prepared more than 200 qualified
203-returns in the prior taxable year; and
204195
205- (3) for any taxable year beginning after December 31, 2010, the income tax
206-return preparer has prepared more than 100 qualified tax returns in the prior taxable year.
207196
208- (c) Subsection (b) of this section does not apply to a qualified return if:
197+ (2) (i) “Income tax return preparer” means a person who for 1
198+compensation prepares a substantial portion or more of a qualified return or employs one 2
199+or more persons to prepare for compensation a substantial portion or more of a qualified 3
200+return. 4
209201
210- (1) the taxpayer has indicated on the qualified return that the taxpayer
211-does not want the return filed by electronic means; or
202+ (ii) “Income tax return preparer” does not include a person who 5
203+merely performs those acts described under § 7701(a)(36)(B) of the Internal Revenue Code. 6
212204
213- (2) the income tax return preparer preparing the qualified return has
214-requested and received a waiver from the Comptroller.
205+ (3) “Qualified return” means any original return of individual income tax 7
206+imposed by this title, regardless of whether a tax is due or a refund is claimed. 8
215207
216- (d) On written request for a waiver by an income tax return preparer who is
217-subject to subsection (b) of this section, the Comptroller may grant the income tax return
218-preparer a waiver of the requirements of this section if the income tax return preparer is
219-able to establish to the satisfaction of the Comptroller either reasonable cause for not filing
220-the return by electronic means or that there is no feasible means of filing the return by
221-electronic means without undue hardship.
208+ (b) Except as otherwise provided in this section, an income tax return preparer 9
209+shall file all qualified returns that the income tax return preparer prepares by electronic 10
210+means as prescribed by the Comptroller if: 11
222211
223- (E) IF THE COMPTROLLER PROHIBITS AN INCOME TAX RETURN PREPARER
224-FROM SUBMITTING INCO ME TAX RETURNS ELECT RONICALLY, THE COMPTROLLER
225-SHALL NOTIFY THE STATE BOARD OF INDIVIDUAL TAX PREPARERS ESTABLISHED
226-UNDER TITLE 21 OF THE BUSINESS OCCUPATIONS AND PROFESSIONS ARTICLE
227-WITHIN 5 BUSINESS DAYS AFTER TAKING THAT ACTION .
212+ (1) for a taxable year beginning after December 31, 2008, but before 12
213+January 1, 2010, the income tax return preparer has prepared more than 300 qualified 13
214+returns in the prior taxable year; 14
228215
229-13–1004.
216+ (2) for a taxable year beginning after December 31, 2009, but before 15
217+January 1, 2011, the income tax return preparer has prepared more than 200 qualified 16
218+returns in the prior taxable year; and 17
230219
231- (a) An income tax return preparer who willfully prepares, assists in preparing, or
232-causes the preparation of a false income tax return or claim for refund with fraudulent
233-intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is
234-subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
220+ (3) for any taxable year beginning after December 31, 2010, the income tax 18
221+return preparer has prepared more than 100 qualified tax returns in the prior taxable year. 19
235222
236- (b) An income tax return preparer who willfully attempts to evade any tax
237-imposed under this article or the payment thereof is guilty of a misdemeanor and, on
238-conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years
239-or both.
240- Ch. 732 2024 LAWS OF MARYLAND
223+ (c) Subsection (b) of this section does not apply to a qualified return if: 20
241224
242-– 6 –
243- (C) (1) AN INCOME TAX RETURN PREPARER MAY NOT WIL LFULLY
244-PREPARE, ASSIST IN PREPARING , OR CAUSE THE PREPARA TION OF AN INCOME TA X
245-RETURN OR CLAIM FOR REFUND WITHOUT BEING PROPERLY LICENSED OR
246-REGISTERED TO PROVID E INCOME TAX PREPARA TION SERVICES IN THE STATE.
225+ (1) the taxpayer has indicated on the qualified return that the taxpayer 21
226+does not want the return filed by electronic means; or 22
247227
248- (2) A PERSON WHO VIOLATES PARAGRAPH (1) OF THIS SUBSECTION
249-IS GUILTY OF A MISDE MEANOR AND ON CONVIC TION IS SUBJECT TO A FINE NOT
250-EXCEEDING $5,000 FOR EACH VIOLATION .
228+ (2) the income tax return preparer preparing the qualified return has 23
229+requested and received a waiver from the Comptroller. 24
251230
252- (3) EACH INCOME TAX RETUR N OR CLAIM FOR REFUN D THAT AN
253-INCOME TAX PREPARER PR EPARES, ASSISTS IN PREPARING , OR CAUSES THE
254-PREPARATION OF IN VI OLATION OF PARAGRAPH (1) OF THIS SUBSECTION I S A
255-SEPARATE VIOLATION .
231+ (d) On written request for a waiver by an income tax return preparer who is 25
232+subject to subsection (b) of this section, the Comptroller may grant the income tax return 26
233+preparer a waiver of the requirements of this section if the income tax return preparer is 27
234+able to establish to the satisfaction of the Comptroller either reasonable cause for not filing 28
235+the return by electronic means or that there is no feasible means of filing the return by 29
236+electronic means without undue hardship. 30
256237
257- (4) EACH FINE IMPOSED UND ER THIS SUBSECTION S HALL BE PAID
258-INTO THE TAX CLINICS FOR LOW–INCOME MARYLANDERS FUND ESTABLISHED
259-UNDER § 1–207 OF THIS ARTICLE.
238+ (E) IF THE COMPTROLLER PROHIBITS AN INCOME TAX RETURN PREPARER 31
239+FROM SUBMITT ING INCOME TAX RETUR NS ELECTRONICALLY , THE COMPTROLLER 32
240+SHALL NOTIFY THE STATE BOARD OF INDIVIDUAL TAX PREPARERS ESTABLISHED 33
241+UNDER TITLE 21 OF THE BUSINESS OCCUPATIONS AND PROFESSIONS ARTICLE 34
242+WITHIN 5 BUSINESS DAYS AFTER TAKING THAT ACTION . 35 6 SENATE BILL 675
260243
261- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
262-October 1, 2024.
263244
264-Approved by the Governor, May 16, 2024.
245+
246+13–1004. 1
247+
248+ (a) An income tax return preparer who willfully prepares, assists in preparing, or 2
249+causes the preparation of a false income tax return or claim for refund with fraudulent 3
250+intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is 4
251+subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both. 5
252+
253+ (b) An income tax return preparer who willfully attempts to evade any tax 6
254+imposed under this article or the payment thereof is guilty of a misdemeanor and, on 7
255+conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years 8
256+or both. 9
257+
258+ (C) (1) AN INCOME TAX RETURN PREPARER MAY NOT WIL LFULLY 10
259+PREPARE, ASSIST IN PREPARING , OR CAUSE THE PREPARA TION OF AN INCOME TA X 11
260+RETURN OR CLAIM FOR REFUND WITHOUT BEING PRO PERLY LICENSED OR 12
261+REGISTERED TO PROVID E INCOME TAX PREPARA TION SERVICES IN THE STATE. 13
262+
263+ (2) A PERSON WHO VIOLATES PARAGRAPH (1) OF THIS SUBSECTION 14
264+IS GUILTY OF A MISDE MEANOR AND ON CONVIC TION IS SUBJECT TO A FINE NOT 15
265+EXCEEDING $5,000 FOR EACH VIOLATION . 16
266+
267+ (3) EACH INCOME TAX RETUR N OR CLAIM FOR REFUN D THAT AN 17
268+INCOME TAX PREPARER PREPARES, ASSISTS IN PREPARING , OR CAUSES THE 18
269+PREPARATION OF IN VI OLATION OF PARAGRAPH (1) OF THIS SUBSECTION I S A 19
270+SEPARATE VIOLATION . 20
271+
272+ (4) EACH FINE IMPOSE D UNDER THIS SUBSECT ION SHALL BE PAID 21
273+INTO THE TAX CLINICS FOR LOW–INCOME MARYLANDERS FUND ESTABLISHED 22
274+UNDER § 1–207 OF THIS ARTICLE. 23
275+
276+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 24
277+October 1, 2024. 25
278+
279+
280+
281+Approved:
282+________________________________________________________________________________
283+ Governor.
284+________________________________________________________________________________
285+ President of the Senate.
286+________________________________________________________________________________
287+ Speaker of the House of Delegates.