N.Y. Tax Law 1833 – Tax preparer registration
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§ 1833. Tax preparer registration. A commercial tax return preparer, as defined by paragraph three of subdivision (a) of section thirty-two of this chapter, who willfully and with the intent to evade the requirements of section thirty-two of this chapter, fails to sign his or her name to any tax return that requires a signature or fails to register as required by such section thirty-two, will be guilty of a class A misdemeanor.
Attorney's Note
Under the New York Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class A misdemeanor | up to 364 days | up to $1,000 |
Terms Used In N.Y. Tax Law 1833
- this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801