Section 1833. Tax preparer registration

A commercial tax return preparer,
  as defined by paragraph three of subdivision (a) of  section  thirty-two
  of  this  chapter,  who  willfully  and  with  the  intent  to evade the
  requirements of section thirty-two of this chapter, fails to sign his or
  her name to any tax  return  that  requires  a  signature  or  fails  to
  register  as  required  by  such section thirty-two, will be guilty of a
  class A misdemeanor.