N.Y. Tax Law § 1833

§ 1833. Tax preparer registration. A commercial tax return preparer,\nas defined by paragraph three of subdivision (a) of section thirty-two\nof this chapter, who willfully and with the intent to evade the\nrequirements of section thirty-two of this chapter, fails to sign his or\nher name to any tax return that requires a signature or fails to\nregister as required by such section thirty-two, will be guilty of a\nclass A misdemeanor.\n