Maryland Code, Tax-General § 1-208

(a)(1) In this section the following words have the meanings indicated.

(2) “Authorized tax document” means a tax document that the Comptroller has authorized or requires to be filed electronically.

(3) “Software company” means a developer of tax software.

(4) “Tax” means a tax or any other matter administered by the Comptroller in accordance with this article or any other provision of law.

(5) “Tax document” means a return, a report, or any other document relating to a tax.

(b)(1) A tax return preparer or a software company may not charge a separate fee for the electronic filing of authorized tax documents.

(2) A software company may not sell a version of the company's tax software that charges a separate fee for the electronic filing of authorized tax documents and a version of the same tax software that does not charge the separate fee.

(c)(1) The Comptroller shall impose against a tax return preparer or software company that violates this section a civil penalty of:

(2) For the purposes of this subsection, each transaction in which a customer is charged a prohibited fee or each sale to a customer of tax software that charges a prohibited fee is an independent violation.

(3) Before a civil penalty is imposed under this subsection, the Comptroller shall provide to the person against whom the civil penalty will be imposed notice of the alleged violation and an opportunity for a hearing.

(4) A person against whom a civil penalty is imposed under this subsection may seek review of the penalty under Title 10, Subtitle 2 of the State Government Article.

(5) Each civil penalty shall be paid into the General Fund of the State.