§ 6-53 Income Tax Preparers Penalty Schedule.
RCNY § 6-53
All citations are to of the Administrative Code of the City of New York or Title 6 of the Rules of the City of New York. Unless otherwise specified, the penalties set forth for each section of law or rule shall also apply to all subdivisions, paragraphs, subparagraphs, clauses, items, or any other provision contained therein. Each subdivision, paragraph, subparagraph, clause, item, or other provision charged in the Notice of Violation shall constitute a separate violation of the law or rule. For the fine amounts marked by a single asterisk, if the respondent timely submits the appropriate proof of having cured a first-time violation, the respondent will not be subject to a civil penalty pursuant to Local Law 153 of 2013. Unless otherwise specified by law, a second or third or subsequent violation means a violation by the same respondent, whether by pleading guilty, being found guilty in a decision, or entering into a settlement agreement for violating the same provision of law or rule, within two years of the prior violation(s). CitationViolation DescriptionFirst ViolationFirst DefaultSecond ViolationSecond DefaultThird and Subsequent ViolationThird and Subsequent DefaultCitationViolation DescriptionFirst ViolationFirst DefaultSecond ViolationSecond DefaultThird and Subsequent ViolationThird and Subsequent DefaultAdmin. Code§ 20-740(a)Failure to post identification and qualification statement$375*$500*$675$750$750$750Admin. Code§ 20-740(b)Failure to provide customer with receipt$375$500$675$750$750$750Admin. Code§ 20-740.1Improper consumer bill of rights$375$500$675$750$750$750Admin. Code§ 20-741Improper records$375$500$675$750$750$750Admin. Code§ 20-741.1Failure to comply with refund anticipation loan requirements$375$500$675$750$750$7506 RCNY§ 5-66(b)Improper tax preparation practices $525$525$1,050$1,050$3,500$3,5006 RCNY§ 5-66(c)(1) and (c)(2)Failure to post the required tax preparation signs $150*$150*$250$250$350$3506 RCNY§ 5-66(c)(3)Required tax preparation practices $525$525$1,050$1,050$3,500$3,5006 RCNY§ 5-66(d) and (e)Requirements for tax preparation refunds and records $525$525$1,050$1,050$3,500$3,5006 RCNY§ 5-66(f)Failure to provide disclosure in foreign languages $150$150$250$250$350$3506 RCNY§ 5-171Failure to comply with sign location requirement$375$500$675$750$750$7506 RCNY§ 5-172Improper sign form and content$375$500$675$750$750$7506 RCNY§ 5-173(a)Failure to comply with sign requirements $375$500$675$750$750$7506 RCNY§ 5-173(b)Failure to comply with requirements regarding provision of bill of rights $375$500$675$750$750$750 (Added City Record 8/22/2016, eff. 8/22/2016; amended City Record 12/14/2017, eff. 1/13/2018; amended City Record 12/20/2021, eff. 1/19/2022; amended City Record 3/11/2022, eff. 4/10/2022)
