(a) A copy of the ConsumerBill of Rights shall be provided to individuals or businesses uponrequest to the department, and shall be sent by the department nolater than October 15th of each year to each tax preparer who, tothe department's knowledge, has been found to be in violation of section272 of the General Business Law within the previous calendar year.

(b) Each tax preparersubject to this Part shall obtain a current Consumer Bill of Rightsfrom the department and shall reproduce it so that it is clear andlegible. As of January 1st of each year, each tax preparer shall giveto each customer, free of charge, a current, legible copy of the ConsumerBill of Rights prior to discussion with the customer. Each such taxpreparer shall also verbally direct the consumer to review the ConsumerBill of Rights and shall answer any questions the consumer may haveabout its contents.