No tax preparer shall require as a condition of offering or rendering tax preparation services to a consumer that the consumer utilize a refund settlement product.
(Added Coun. J. 3-14-12, p. 22586, § 1)
4-44-050 Joint and several liability.
Any person who employs or contracts with another person to provide tax preparation services as a tax preparer for a consumer shall be jointly and severally liable with the tax preparer for any violations of this chapter.
(Added Coun. J. 3-14-12, p. 22586, § 1)
4-44-060 Enforcement.
The department shall enforce this chapter. The commissioner is authorized to promulgate rules and regulations for the implementation of this chapter.
(Added Coun. J. 3-14-12, p. 22586, § 1)
4-44-070 Fines.
Any person who violates any provision of this chapter shall be fined not less than $250 and not more than $750 for each offense. Every day that a violation continues shall constitute a separate and distinct offense.