{"data":{"id":"us-gu/11-gca-40114","jurisdiction":"us-gu","citation":"11 GCA § 40114","heading":"Same: Penalty.","body":"If any tax preparer fails to file a new bond with the division within thirty (30) days after notice of cancellation by the surety of the bond required under § 40113 the registration under this Chapter shall be suspended until such time as a new bond is filed. A person whose registration is suspended pursuant to this Section shall not, for a fee, assist with or prepare the income or franchise tax returns of others during the period of such suspension.","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":"b33b7ab69f6851f2f0d1e6bac6bf3e4c9ca367d5958402d7ac6af21544721504","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-40113","next":"us-gu/11-gca-40115"},"notice":"GroundRules: Original legal text. Not legal advice."}