{"data":{"id":"us-ny/n.y.-tax-law-1833","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1833","heading":"Tax preparer registration","body":"§ 1833. Tax preparer registration. A commercial tax return preparer,\nas defined by paragraph three of subdivision (a) of section thirty-two\nof this chapter, who willfully and with the intent to evade the\nrequirements of section thirty-two of this chapter, fails to sign his or\nher name to any tax return that requires a signature or fails to\nregister as required by such section thirty-two, will be guilty of a\nclass A misdemeanor.","path":["Tax Law","Article 37. Crimes and Other Offenses, Seizures and Forfeitures","Part 4. Miscellaneous Crimes"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1833","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"5a42fb2d7e4f7ce74ef489ef5e8cd389a88c4118cb702a9f7ccf6f411e74d5cb","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1832","next":"us-ny/n.y.-tax-law-1838"},"notice":"GroundRules: Original legal text. Not legal advice."}