Section 13-715 - Tax preparers - Failure to sign or provide identification numbers. - Maryland Statutes

§ 13-715. Tax preparers - Failure to sign or provide identification numbers.
 

(a)  Signatures.-  

(1) Subject to the provisions of paragraph (2) of this subsection, any person who is an income tax return preparer with respect to any return or claim for refund, who is required under § 10-804(b)(2) of this article to sign the return or claim for refund, and who fails to comply with that requirement with respect to the return or claim for refund shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and not due to willful neglect. 

(2) The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year may not exceed $25,000. 

(b)  Identification numbers.-  

(1) Subject to the provisions of paragraph (2) of this subsection, any person who is an income tax return preparer with respect to any return or claim for refund and who fails to comply with § 10-804(c)(3) of this article with respect to the return or claim for refund shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and not due to willful neglect. 

(2) The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year may not exceed $25,000. 
 

[2005, ch. 109.]