11 Guam Code Ann. § 40107
Current as of: 2023 | Check for updates
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Attorney's Note
Under the Guam Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| misdemeanor | up to 1 year | up to $1,000 |
| petty misdemeanor | up to 60 days | up to $500 |
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.
SOURCE: GC § 53646, as added by P.L. 13-92, amended by P.L. 13-187:248:1.
SOURCE: GC § 53646, as added by P.L. 13-92, amended by P.L. 13-187:248:1.