1833 - Tax preparer registration. - New York Statutes

§ 1833. Tax preparer registration. A commercial tax return preparer, as defined by paragraph three of subdivision (a) of section thirty-two of this chapter, who willfully and with the intent to evade the requirements of section thirty-two of this chapter, fails to sign his or her name to any tax return that requires a signature or fails to register as required by such section thirty-two, will be guilty of a class A misdemeanor.