11 GCA § 40107
Same: Effective Date and Penalty
View official PDF ↗On or after July 1, 1976, it shall be unlawful for any person to be a tax preparer unless such person is registered in accordance with the provisions of this Act. Any person who violates this Section is guilty of a petty misdemeanor for each violation of this Section.
§ The story of this section
- Enacted by P.L. 13-92 (bill & sponsor pending — earlier Legislature not yet ingested)
- Amended by P.L. 13-187 § 248 (bill & sponsor pending — earlier Legislature not yet ingested)
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.