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.