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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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BUSINESS OCCUPATIONS AND PROFESSIONS |
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TITLE 2. ACCOUNTANTS |
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SUBTITLE 6. PROHIBITED ACTS; PENALTIES |
§ 2-605. Penalties
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(a) In general. -- A person who violates any provision of this subtitle is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $ 500 or imprisonment not exceeding 6 months or both.
(b) Limitation and factors. --
(1) The Board may impose on a person who violates any provision of this subtitle a penalty not exceeding $ 5,000 for each violation.
(2) In setting the amount of the penalty, the Board shall consider:
(i) the seriousness of the violation;
(ii) the harm caused by the violation;
(iii) the good faith of the violator;
(iv) any history of previous violations by the violator; and
(v) any other relevant factors.
(3) The Board shall pay any penalty collected under this subsection into the General Fund of the State.