N.Y. Tax Law § 1833: Tax preparer registration

§ 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.