tax preparer or employee, representative, partner, officer, agent or member of a tax preparer firm shall make, or authorize the making of any reference to the registration required by this Chapter in any advertising medium. Advertising medium shall include but shall not be limited to newspapers, magazines, leaflets, phone directory listings, city directory listings, radio and television broadcasts, recorded telephone messages, transit ads, billboards and signs. The posting of a proof of

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11 Guam Code Ann. FINANCE & TAXATION CH. 40 REGISTRATION, BONDING AND REGULATION OF TAX PREPARERS
valid registration, supplied by the Director in the tax preparer’s office shall not constitute a violation of this Section.
SOURCE: GC § 53654, as added by P.L. 13-92.