No tax preparer shall:
(A) Require as a condition of offering or rendering tax preparation services to a consumer that the consumer utilize a refund settlement product;
(B) Obtain the signature of a consumer on an incomplete tax return or authorizing document which contains blank spaces said tax preparer intends to later fill in.
(C) Provide tax preparation services, or represent to the public, by use of a title, including “tax preparer”, by description of services, methods or procedures, or otherwise, that the individual is authorized to provide individual tax preparation service in Albuquerque, without the individual tax preparer who provides the services having a current Preparer Tax Identification Number (PTIN) from the Internal Revenue Service.
(D) Knowingly make a false or misleading oral or written statement or visual description in connection with the tax preparation services offered or provided or in the offering of any refund settlement product.
(E) Conduct business in the city of Albuquerque without a city business license.
(F) Any waiver by a consumer of any provision of this Article shall be deemed null, void and of no effect.