On or after July 1, 1976, it shall be unlawful for any person to be a tax preparer unless such person is registered in accordance with the provisions of this Act. Any person who violates this Section is guilty of a petty misdemeanor for each violation of this Section. SOURCE: GC § 53646, as added by P.L. 13-92, amended by P.L. 13-187:248:1.
Same: Effective Date and Penalty
11 GCA § 40107, under Registration, Bonding and Regulation of Tax Preparers.
11 GCA § 40107