(a) Whenever the board, through its executive director,
determines that a person subject to a cease and desist order issued
by the board has violated that order, the board, through its executive
director, after notice and an opportunity for a hearing, may assess
an administrative penalty, after consulting with the board's presiding
officer, against the person in violation in accordance with the guidelines
contained in §518.6 of this chapter (relating to Administrative
Penalty Guidelines for the Unauthorized Practice of Public Accountancy)
and Subchapter L of the Act, as amended.
(b) The board staff acting through the executive director
will offer the person found in violation of a cease and desist order
an agreed consent order.
(1) The agreed consent order will act as the preliminary
report as required by §901.553 of the Act (relating to Report
and Notice of Violation and Penalty), including findings of fact to
support the administrative penalty as well as the amount of the penalty
to be imposed.
(2) Board staff will advise the person found in violation
of a cease and desist order that he has 20 days to either sign the
agreed consent order or to request a hearing in writing, as required
by §901.554 of the Act (relating to Penalty to be Paid or Hearing
Requested).
(3) If the person found to be in violation of a cease
and desist order signs the agreed consent order, then the agreed consent
order will be presented to the board for its consideration. If the
board ratifies the agreed consent order, then it will issue a board
order.
(c) If the board, through its executive director, determines
that a person subject to a cease and desist order issued by the board
has violated that order, the board, through its executive director
and after consulting with the board's presiding officer, may seek
to enjoin the person in violation in state district court.
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Source Note: The provisions of this §518.3 adopted to be effective June 9, 2004, 29 TexReg 5627; amended to be effective April 11, 2007, 32 TexReg 2010; amended to be effective October 15, 2008, 33 TexReg 8517; amended to be effective April 15, 2009, 34 TexReg 2379; amended to be effective June 7, 2012, 37 TexReg 4051; amended to be effective August 4, 2016, 41 TexReg 5550 |