(i) seven shall have at least 5 years of tax preparation experience; and

(ii) one shall be a member of a nonprofit tax program or nonprofit consumer advocate program.

(2) The Governor shall appoint the members with the advice of the Secretary, the Comptroller, and the Attorney General.

(3) Members of the following groups shall be considered for membership on the Board:

(i) a member of a nonprofit tax program or nonprofit consumer advocate program;

(ii) a commercial individual tax preparer who has been in practice in the State for more than 10 years and has at least 200 employees;

(iii) a member of the Maryland Association of Certified Public Accountants;

(iv) a member of the Maryland Society of Accountants, Inc.;

(v) a member of the Maryland State Bar Association; and

(vi) a member of the National Association of Enrolled Agents.

(b) Each member of the Board shall be:

(1) a citizen of the United States; and

(2) a resident of the State.

(c) Before taking office, each appointee to the Board shall take the oath required by Article I, § 9 of the Maryland Constitution.

(d) (1) The term of a member is 4 years and begins on July 1.

(2) The terms of members are staggered as required by the terms provided for members of the Board on June 1, 2008.

(3) At the end of a term, a member continues to serve until a successor is appointed and qualifies.

(4) A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.

(5) Each member of the Board is eligible for reappointment but may not serve more than two consecutive terms.

(e) (1) The Governor may remove a member for incompetence, misconduct, neglect of duties, or other sufficient cause.

(2) The Governor shall remove a member who ceases to meet the requirements under which the member was appointed, as provided under subsections (a) and (b) of this section.

(3) Except as provided in paragraph (4) of this subsection and subject to paragraph (5) of this subsection, a member shall be considered to have resigned if the member did not attend at least two-thirds of the Board meetings held during any consecutive 12-month period while the member was serving on the Board.

(4) The Governor may waive the member’s resignation and allow the member to continue serving if the member has been unable to attend meetings for reasons satisfactory to the Governor and the reasons are made public.

(5) In accordance with § 8-501 of the State Government Article, the chair shall provide notice to the Governor and the Governor shall appoint a successor.