California CodesBusiness and Professions Code - BPCDivision 8 — Special Business RegulationsChapter 14 — Tax PreparersSection 22257
(a) If a tax preparer fails to perform a duty specifically imposed upon him or her pursuant to this chapter, any person may maintain an action for enforcement of those duties or to recover a civil penalty in the amount of one thousand dollars ($1,000), or for both enforcement and recovery.
(b) In an action to enforce these duties or to recover civil penalties, or for both enforcement and recovery, the prevailing plaintiff shall be entitled to reasonable attorney’s fees and costs, in addition to the civil penalties provided under subdivision (a).
Notes
Allows any person to sue when a tax preparer fails to perform a duty imposed by the chapter, seeking enforcement, a $1,000 civil penalty, or both. A prevailing plaintiff is also entitled to reasonable attorney’s fees and costs in addition to the civil penalty, providing both injunctive-style enforcement and monetary recovery.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 22257 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8/chapter-14/section-22257