{"data":{"id":"us-gu/11-gca-40107","jurisdiction":"us-gu","citation":"11 GCA § 40107","heading":"Same: Effective Date and Penalty.","body":"On or after July 1, 1976, it shall be unlawful for any person to be a tax preparer unless such person is registered in accordance with the provisions of this Act. Any person who violates this Section is guilty of a petty misdemeanor for each violation of this Section.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 40: Registration, Bonding and Regulation of Tax Preparers"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc040.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:15:18Z","sha256":"252b7c7dcbb989341446c25ced20b5230ffa0b5f12c104ac8a6025e3341a24c6","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-40106","next":"us-gu/11-gca-40108"},"notice":"GroundRules: Original legal text. Not legal advice."}