Ch. 496                                    2004 LAWS OF MARYLAND

(2)     (i) Instead of or in addition to reprimanding the licensee or
suspending or revoking a license under this subsection, the Board may impose a
penalty not exceeding $5,000 for each violation.

(ii) To determine the amount of the penalty imposed under this
subsection, the Board shall consider:

1.       the seriousness of the violation;

2.       the harm caused by the violation;

3.       the good faith of the licensee; and

4.       any history of previous violations by the licensee.

(3)     The Board shall pay any penalty collected under this subsection into
the General Fund of the State.

(b)     The Board shall consider the following facts in the granting, denial,
renewal, suspension, or revocation of a license or the reprimand of a licensee when an
applicant or licensee is convicted of a felony or misdemeanor described in subsection
(a)(1)(iii) of this section:

(1)     the nature of the crime;

(2)     the relationship of the crime to the activities authorized by the
license;

(3)     with respect to a felony, the relevance of the conviction to the fitness
and qualification of the applicant or licensee to practice certified public accountancy;

(4)     the length of time since the conviction; and

(5)     the behavior and activities of the applicant or licensee before and
after the conviction.

(c)      On suspension or revocation of a license, the holder shall surrender to the
Board the license certificate of the holder.

(d)     At the end of a suspension period, the Board shall return to the licensee
the license certificate surrendered under this section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect October 1, 2004.

Approved May 26, 2004.

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