(a) The department:
- (1) may investigate the actions of any income tax return preparer filing income tax returns; and
- (2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause.
- (b) Notwithstanding IC 4-21.5-2-4 , the department shall conduct a hearing described in subsection (a)(2) under IC 4-21.5-3 , and judicial review of an adverse decision in a hearing described in subsection (a)(2) shall be in accordance with IC 4-21.5-5 .
As added by P.L.212-2018(ss), SEC.29.