Section 673.705 - Prohibited acts It is unlawful for any person to:
(1) Obtain or attempt to obtain a license as a tax consultant or a tax preparer by any fraudulent representation.(2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed.(3) Present or attempt to use the license of another person.(4) Attempt to use a suspended, lapsed or revoked license.(5) Falsely impersonate a licensee under ORS 673.605 to 673.740.(6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.(7) Violate a position of trust, including a position of trust outside the licensee's professional practice.1973 c.387 §19; 1975 c.464 §22; 1983 c.110 §7; 2001 c.136 §2; 2005 c. 21, § 5