Marvin Mandel, Governor 1933
such person has engaged or is about to engage in any such act or
practice, the court shall issue an injunction or such other order
as it may deem appropriate.
[16.] 17. MISDEMEANORS—PENALTY
Whenever the Board has reason to believe that any person is
liable to punishment under this section it may certify the facts to
the Attorney General, who may in his discretion take, direct or
recommend any action or proceedings that he may deem appro-
priate. Any person who violates any provisions of Section [13] 14
of this article shall be guilty of a misdemeanor and upon conviction
thereof shall be subject to a fine of not less than fifty dollars nor
more than two hundred dollars, or to imprisonment for not more
than six months.
[17.] 18. SINGLE ACT EVIDENCE OF PRACTICE
The use, display or uttering by a person of a letterhead, card,
sign, advertisement, directory classification, or other instrument or
device bearing his name, in conjunction with the words "certified
public accountant", or "public accountant", or any abbreviation
thereof, shall be prima facie evidence in any proceeding under
Sections [15] 16 or [16] 17 that such person is holding himself
out to be a certified public accountant or public accountant holding
an enrollment certificate. In any such action, evidence of the com-
mission of a single act prohibited by this article shall be sufficient
to justify an injunction or a conviction without evidence of a
general course of conduct.
[18] 19. SERVICES OF ATTORNEY GENERAL
The Board may enlist the services of the Attorney General of
Maryland or his assistants in any hearing or litigation under Sec-
tions [12] 13 or [15,] 16, or in any action or proceeding brought
by or against the Board or its members or personnel in connection
with any act done or omitted under color of its or their office, or
in any other matter pertaining to the interpretation, administration
or enforcement of this article.
[19.] 20. OWNERSHIP OF ACCOUNTANTS' WORKING
PAPERS
All statements, records, schedules, working papers, and memo-
randa made by a certified public accountant or public accountant
incident to or in the course of professional service to clients by such
accountant, except reports submitted by him to a client, shall be and
remain the property of such accountant in the absence of an express
agreement between such accountant and the client to the contrary.
No such document shall be sold, transferred or bequeathed, without
the consent of the client or his personal representative or assignee,
to anyone other than one or more surviving partners or new partners
of such accountant.
[20.] 21. PRIVILEGED COMMUNICATIONS
Except by express permission of the person employing him, or of
the heirs, personal representatives or successors of such person, a
certified public accountant or public accountant or any person em-
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