TITLE 16 CRIMES AND OFFENSES

Section 11. Offenses Against Public Order and Safety, 16-11-1 through 16-11-224.

ARTICLE 3 INVASIONS OF PRIVACY

16-11-80. "Business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns" defined.

For the purposes of this part, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:

1. Advertises or gives publicity to the effect that he prepares or assists others in the preparation of state or federal income tax returns; or
2. Prepares or assists others in the preparation of state or federal income tax returns for compensation.

(Ga. L. 1972, p. 446, § 2.)