Maryland Tax - General Section 9-328

      Subject to the hearing provisions of § 9-329 of this subtitle, the Comptroller may deny a license or exemption certificate to any applicant, if the applicant:

            (1)      fraudulently or deceptively has obtained or attempts to obtain a license or exemption certificate for the applicant or another person;

            (2)      previously has had a license or exemption certificate canceled for cause; or

            (3)      in the judgment of the Comptroller, has not filed an application in good faith.