ORS 673.705: Prohibited acts.

It is unlawful for any person to:

      (1) Obtain or attempt to obtain by any dishonest or fraudulent representation a license as a tax consultant or a tax preparer or a certificate as a registered tax aide.

      (2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed or represent that the person is qualified as a registered tax aide if the person is not so certified.

      (3) Present or attempt to use the license or certificate of another person.

      (4) Attempt to use a suspended, lapsed, expired or revoked license or certificate.

      (5) Falsely impersonate a licensee or certificate holder under ORS 673.605 to 673.740.

      (6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.

      (7) Violate a position of trust, including a position of trust outside the licensee’s or certificate holder’s professional practice.