§ 1833. Tax preparer registration. A commercial tax return preparer,
as defined by paragraph three of subdivision (a) of section thirty-two
of this chapter, who willfully and with the intent to evade the
requirements of section thirty-two of this chapter, fails to sign his or
her name to any tax return that requires a signature or fails to
register as required by such section thirty-two, will be guilty of a
class A misdemeanor.