Statute · California Business and Professions Code
Cal. Bus. & Prof. Code § 22253.2 — Tax Preparers
Cal. Bus. & Prof. Code § 22253.2
- Type
- Statute
- Source
- California Business and Professions Code
- Jurisdiction
- California
- Date
- 2012-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The Franchise Tax Board shall notify the California Tax Education Council when it identifies an individual who has violated paragraph (1) of subdivision (a) of Section 22253.
Citator
Cal. Bus. & Prof. Code § 22253.2 — Tax Preparers is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The Franchise Tax Board shall notify the California Tax Education Council when it identifies an individual who has violated paragraph (1) of subdivision (a) of Section 22253.
(b) Upon receiving the notice described in subdivision (a), the California Tax Education Council may notify the Attorney General, a district attorney, or a city attorney of the violation. Upon receiving this notice, the Attorney General, a district attorney, or a city attorney may do any of the following:
(1) Cite individuals preparing tax returns in violation of subdivision (a) of Section 22253.
(2) Levy a fine up to five thousand dollars ($5,000) per violation.
(3) Issue a cease and desist order, which shall remain in effect until the individual has complied with paragraph (1) of subdivision (a) of Section 22253.
(c) The California Tax Education Council may enter into an agreement with the Franchise Tax Board to provide reimbursement to the Franchise Tax Board for any expenses incurred by the Franchise Tax Board to implement subdivision (a) of this section.