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ROBERT L. EHRLICH, JR., Governor
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Ch. 109
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(3) IF MORE THAN ONE INCOME TAX RETURN PREPARER IS INVOLVED IN
THE PREPARATION OF THE RETURN OR CLAIM FOR REFUND, THE INDIVIDUAL
PREPARER WHO HAS THE PRIMARY RESPONSIBILITY AS BETWEEN OR AMONG THE
PREPARERS FOR THE OVERALL SUBSTANTIVE ACCURACY OF THE PREPARATION OF
THE RETURN OR CLAIM FOR REFUND SHALL BE CONSIDERED TO BE THE INCOME
TAX RETURN PREPARER FOR PURPOSES OF PARAGRAPH (2) OF THIS SUBSECTION.
(c) (1) To properly identify persons listed in a return or other document, a
person shall include in the document the Social Security or other identifying number
that the Comptroller requires:
(i) of the person required to file the return or document; and
(ii) of the person on whose behalf the return or document is filed.
(2) If a return or document is filed on behalf of a person, that person
shall provide the identifying number required in a return or document to the person
who files the return or document.
(3) ANY RETURN OR CLAIM FOR REFUND PREPARED BY AN INCOME TAX
RETURN PREPARER SHALL BEAR THE IDENTIFYING NUMBER FOR SECURING PROPER
IDENTIFICATION OF THE PREPARER, THE PREPARER'S EMPLOYER, OR BOTH, AS
PRESCRIBED UNDER § 6109(A)(4) OF THE INTERNAL REVENUE CODE.
13-715.
(A) (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) (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.
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- 875 -
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