1. (a) If the board finds a tax representative failed to comply with RSA 71-B:7-a, or Tax 207.03, or both, the board shall, based on the severity of the non-compliance, impose one or more of the following sanctions.:

   1. (1) Require the tax representative to participate in remedial action, such as completing a course in a selected area of valuation, taxation, ethics, or administrative procedures;
   2. (2) Written censure to be posted at the board;
   3. (3) Suspension for a specified time period not to exceed one year; and
   4. (4) Revocation of the right to act as a tax representative before municipalities and the board.
2. (b) At the time the board suspends or revokes a tax representative’s right to represent taxpayers, the board shall determine what appropriate steps are necessary to ensure the represented taxpayers are not adversely affected by the suspension or revocation.

Source. #2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98 New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23