Arizona Revised Statutes Title 42. Taxation § 42-1103.01. Action to enjoin return preparers

1. Been subject to a civil or criminal penalty prescribed by § 42-1125 or 42-1127.

2. Misrepresented the preparer's experience or education.

3. Guaranteed the payment of any tax refund or the allowance of any tax credit.

4. Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of this title or title 43. 1