§13–1004.

    (a)    An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.

    (b)    An income tax return preparer who willfully attempts to evade any tax imposed under this article or the payment thereof is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.

    (c)    (1)    An income tax return preparer may not willfully prepare, assist in preparing, or cause the preparation of an income tax return or claim for refund without being properly licensed or registered to provide income tax preparation services in the State.

        (2)    A person who violates paragraph (1) of this subsection is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 for each violation.

        (3)    Each income tax return or claim for refund that an income tax preparer prepares, assists in preparing, or causes the preparation of in violation of paragraph (1) of this subsection is a separate violation.

        (4)    Each fine imposed under this subsection shall be paid into the Tax Clinics for Low–Income Marylanders Fund established under § 1–207 of this article.