(a) The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income tax return preparer from filing returns with the department for good cause, subject to the appeal rights under Chapter 2A of this title.
(b) In addition to all other penalties provided by law, any person violating this act by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined by the department.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 21 - Alabama Taxpayer Protection and Assistance Act.
Section 40-18-440 - (Effective for Tax Returns Due on or After January 1, 2018) Short Title.
Section 40-18-441 - (Effective for Tax Returns Due on or After January 1, 2018) Purpose.
Section 40-18-442 - (Effective for Tax Returns Due on or After January 1, 2018) Definitions.
Section 40-18-445 - (Effective for Tax Returns Due on or After January 1, 2018) Enforcement.