(A) The city may implement and enforce this Part.
(B) The Mayor or the Mayor's designee is authorized to promulgate regulations, rules, and instructions to implement this Part.
(C) If the city identifies conduct by a tax preparer that violates this Part, the city shall promptly notify the tax preparer of the violation, any penalty imposed, and any corrective actions required to avoid additional penalties.
(1) The notification shall be in writing mailed to the tax preparer's place of business within Albuquerque and sent to the email address provided by the tax preparer in their most recent Certification of Acknowledgment, if any.
(2) If the tax preparer disputes the violation, the tax preparer may provide information showing that no violation occurred within ten days of receipt of the notice. If the city finds based on the evidence provided that there is no violation, a penalty shall not be imposed.
(3) For the following violations, the city shall not impose any penalty if the tax preparer proves that the violation has been cured within 15 days of receipt of the notice:
(a) Section 13-20-1-4 (Mandatory Posting);
(b) Section 13-20-1-8 (Certification of Acknowledgment);
(c) Section 13-20-1-7(E) (Business license);
(d) Section 13-20-1-7(C) (PTIN).
(4) If the violation described in division (C)(3) above is not cured within 15 days of receipt of the notice, each day the tax preparer continues the violation shall constitute a separate violation.
(D) The penalty for each violation shall be no greater than $250 for the first violation, and no greater than $500 for each subsequent violation.