§ 20-741 Records.
AC § 20-741
No tax preparer shall intentionally misstate or misrepresent any information relating to his or her education, training or experience on an identification and qualification statement. A tax preparer shall maintain records to substantiate all of the information contained on such a statement; provided, however, that an affidavit signed by the tax preparer indicating that the information contained on a statement is true shall be sufficient to substantiate any information if other records are not available. Such records and/or affidavit shall be kept on file on the business premises and shall be presented on demand for inspection by the commissioner.
