It is unlawful for any person to:
(1) Obtain or attempt to obtain by any dishonest or fraudulent representation a license as a tax consultant or a tax preparer or a certificate as a registered tax aide.
(2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so licensed or represent that the person is qualified as a registered tax aide if the person is not so certified.
(3) Present or attempt to use the license or certificate of another person.
(4) Attempt to use a suspended, lapsed, expired or revoked license or certificate.
(5) Falsely impersonate a licensee or certificate holder under ORS 673.605 to 673.740.
(6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax returns.
(7) Violate a position of trust, including a position of trust outside the licensee’s or certificate holder’s professional practice.