A consumer who has suffered damages by the failure of a tax preparer to act in accordance with specified sections of this Part has the right to seek relief from tax preparers as set forth below.
(A) The remedies provided under this section are Independent of any other remedies provided by law, including state laws prohibiting unfair, deceptive, or unconscionable acts or practices.
(B) Any consumer who suffers damages as a result of a violation of any of the sections specified below by any tax preparer may bring an action to recover actual damages or the sum of five hundred dollars ($500) per violation, whichever is greater.
(C) A consumer may bring an action to recover damages when a tax preparer has failed to comply with any of the following provisions of this Part:
(1) § 13-20-1-5 (Mandatory Disclosures);
(2) § 13-20-1-6(A) (Requiring that the consumer be provided an opportunity to review the final return before filing);
(3) § 13-20-1-6(B) (Requiring that consumer be provided with a copy of the final tax return);
(4) § 13-20-1-6(C) (Requiring that consumer be provided a copy of any permanent schedules or worksheets prepared);
(5) § 13-20-1-6(D) (Requiring return of consumer personal papers upon request);
(6) § 13-20-1-6(E) (Allowing consumer to have tax refund deposited directly into their bank account or sent to them via check);
(7) § 13-20-1-7(A) (Prohibition on requiring use of a refund settlement product as a condition of tax preparation services);
(8) § 13-20-1-7(B) (Obtaining the signature of a consumer on incomplete tax return); or
(9) § 13-20-1-7(D) (Knowingly making a false or misleading oral or written statement or visual description in connection with tax preparation services offered or provided or refund settlement products offered or provided).
(D) Each failure to comply with the provisions set forth above in § 13-20-1-10(C) shall constitute a separate violation.
(E) The court shall award attorney fees and costs to the party complaining of a violation if the party prevails. The court shall award attorney fees and costs to the party charged with a violation if it finds that the party complaining of such practices brought an action that was groundless.
(F) The remedies provided in this section are not exclusive remedies nor must the consumer exhaust any administrative remedies provided under this section or any other applicable law.
(G) No written agreement or contract for individual tax preparation services shall contain any provision that, prior to the time a dispute arises, waives or has the effect of waiving the rights of a party to such agreement to resolve disputes by obtaining;
(1) Injunctive, declaratory or other equitable relief;
(2) Punitive damages;
(3) Damages as specified by statute;
(4) Attorney's fees and costs as specified by statute or as available at common law; or
(5) A hearing at which that party can present evidence in person.
(H) Any provision in a written agreement or contract that violates this Part shall be void and unenforceable.