As used in this chapter, the words and phrases stated below shall have
the following meanings:
TAX PREPARER
A person, partnership, corporation or other business entity that,
for valuable consideration, advises or assists or offers to advise or assist
in the preparation of income tax returns for another.
A tax preparer who violates any provision of this chapter shall be liable
for a civil penalty of not less than $250 nor more than $500 for the first
violation and, for each succeeding violation, a civil penalty of not less
than $500 nor more than $750.