Property Tax Consultants Penalties and Sanctions

Property Tax Consultants (PTC)

Texas Occupations Code, Chapter 1152

16 Texas Administration Code, Chapter 66

Class A:

1^st Violation, $500 to $3,000 and/or up to 6-month probated suspension

2^nd Violation, $1,500 to $5,000 plus 1-year probated suspension to 1-year full suspension

3^rd Violation, $3,000 to $5,000 per day not corrected plus 1-year full suspension to revocation

• Offered an educational program or course for pre-registration or upgrade credit without approval from the Department - 66.21(c)
• Failed to retain a copy of the certificate of completion for a course of continuing education for one year after the date of completion - 66.25(e)
• Failed to notify service recipients of the name, mailing address, and telephone number of the Department where required - 66.70(b)
• Failed to report to the Department a change of address within 30 days of the change - 66.70(c), 66.70(f)
• Failed to allow the Department to examine and copy pertinent records - 66.71(a)
• Failed to maintain client records for at least three years - 66.71(b)
• Failed to use required language on all advertising and registration forms - 66.72(a)
• Failed to retain student attendance records for three years or make copies available to former students or provide copies to the Department - 66.72(b)
• Failed to provide a certificate to a participant which includes actual hours attended - 66.72(c)
• Failed to fully assist the Department in the performance of an audit or investigation of complaint or provide requested information within the time frame set by the Department - 66.72(e)

Class B:

1^st Violation, $1,000 to $5,000 and/or 1-year probated suspension up to revocation

2^nd Violation, $2,000 to $5,000 plus 1-year probated suspension to revocation

3^rd Violation, $3,500 to $5,000 per day not corrected plus revocation

• Performed services for compensation without certificate of registration - 1152.151(a), 66.20(a)
• Represented to be registered without registration - 1152.151(b)
• Failed to be employed by or associated with, and under the direct supervision, of a senior Property Tax Consultant - 1152.152(a), 66.70(e)
• Engaged in an activity that constitutes dishonesty, fraud, or gross incompetency while performing property tax consulting services - 1152.251(2), 1152.251(3), 66.100(d)
• Violated the standards of ethics adopted by the Commission, specifically: 1152.251(4)
• Participated in an evasion of the Act or Rules - 66.100(a)
• Lent his/her registration or identification for the purpose of evading the Act or Rules - 66.100(b)
• Failed to exercise reasonable care and diligence in the supervisionof employees to ensuretheir conduct does not violate the Act or Rules - 66.100(c)
• Failed to promptly report to the commissioner any known violation of the Act or Rules - 66.100(e)
• Failed to cooperate with Department staff in the investigation of an alleged violation of the Act or Rules - 66.100(f)
• Offered somethingof value to a person who is performing a public duty with the intent of inducing that person to perform or fail to perform an act related to such public duty - 66.100(g)
• Contracted for or accepted compensation for services not performed - 66.100(h)
• Engaged in false or misleading conduct with respect to client solicitation - 66.100(i)
• Knowingly furnished inaccurate, deceitful, or misleading information - 66.100(j)
• Revealed information known to be confidential - 66.100(k)
• Stated or implied that the registrant represents a person or firm that the registrant does not in fact represent - 66.100(l)
• Solicited property tax consulting services by claiming a specific result - 66.100(m)
• Offered educational programs or courses for pre-registration or upgrade credit without being recognized by the Department - 66.21(a)
• Cheated on an examination - 66.61(b)
• Allowed an employee or associated to perform tax consulting services without first obtaining registration - 66.70(a)
• Performed property tax consulting services for compensation in connection with a property that is not real property when registered under section 1152.158 - 66.70(d)

Class C:

1^st Violation, Revocation

2^nd Violation, Revocation

3^rd Violation, Revocation

• Failed to comply with previous order of Commission / Executive Director - 51.353(a) and 66.90
• Obtained a registration by fraud or false representation - 66.20(d), 60.63(b)
• Failed to pay the Department for a dishonored check - 60.82