Income Tax Preparers Penalty Schedule.
6 RCNY § 6-53
in effect§ 6-53 Income Tax Preparers Penalty Schedule.
All citations are to Title 20 of the Administrative Code of the City of New York or Title 6 of the Rules of the City of New York.
Unless otherwise specified, the penalties set forth for each section of law or rule shall also apply to all subdivisions, paragraphs, subparagraphs, clauses, items, or any other provision contained therein. Each subdivision, paragraph, subparagraph, clause, item, or other provision charged in the Notice of Violation shall constitute a separate violation of the law or rule.
For the fine amounts marked by a single asterisk, if the respondent timely submits the appropriate proof of having cured a first-time violation, the respondent will not be subject to a civil penalty pursuant to Local Law 153 of 2013.
Unless otherwise specified by law, a second or third or subsequent violation means a violation by the same respondent, whether by pleading guilty, being found guilty in a decision, or entering into a settlement agreement for violating the same provision of law or rule, within two years of the prior violation(s).
Citation Violation Description First Violation First Default Second Violation Second Default Third and Subsequent Violation Third and Subsequent Default
Admin. Code § 20-740(a) Failure to post identification and qualification statement $375* $500* $675 $750 $750 $750
Admin. Code § 20-740(b) Failure to provide customer with receipt $375 $500 $675 $750 $750 $750
Admin. Code § 20-740.1 Improper consumer bill of rights $375 $500 $675 $750 $750 $750
Admin. Code § 20-741 Improper records $375 $500 $675 $750 $750 $750
Admin. Code § 20-741.1 Failure to comply with refund anticipation loan requirements $375 $500 $675 $750 $750 $750
6 RCNY § 5-66(b) Improper tax preparation practices $525 $525 $1,050 $1,050 $3,500 $3,500
6 RCNY § 5-66(c)(1) and (c)(2) Failure to post the required tax preparation signs $150* $150* $250 $250 $350 $350
6 RCNY § 5-66(c)(3) Required tax preparation practices $525 $525 $1,050 $1,050 $3,500 $3,500
6 RCNY § 5-66(d) and (e) Requirements for tax preparation refunds and records $525 $525 $1,050 $1,050 $3,500 $3,500
6 RCNY § 5-66(f) Failure to provide disclosure in foreign languages $150 $150 $250 $250 $350 $350
6 RCNY § 5-171 Failure to comply with sign location requirement $375 $500 $675 $750 $750 $750
6 RCNY § 5-172 Improper sign form and content $375 $500 $675 $750 $750 $750
6 RCNY § 5-173(a) Failure to comply with sign requirements $375 $500 $675 $750 $750 $750
6 RCNY § 5-173(b) Failure to comply with requirements regarding provision of bill of rights $375 $500 $675 $750 $750 $750
(Added City Record 8/22/2016, eff. 8/22/2016; amended City Record 12/14/2017, eff. 1/13/2018; amended City Record 12/20/2021, eff. 1/19/2022; amended City Record 3/11/2022, eff. 4/10/2022)
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-98109Fetched: 10/24/2026