(a) Upon request by the Secretary, an injunction proceeding may be filed to prohibit certain acts to tax representatives in the same manner as tax return, statement, or refund claim specialists, as provided in § 33306 of this title.(b) Any tax representative who intentionally gives the Secretary any roster, statement, account, statement, or other documents or information which he/she knows to be false or fraudulent shall be guilty of a felony and be sanctioned with a fine of not less than one thousand dollars ($1,000) nor more than twenty-five thousand dollars ($25,000), or with imprisonment for a fixed term of three (3) years. Should there be any extenuating circumstances, such term may be reduced to one (1) year. Should there be aggravating circumstances, such term may be increased to five (5) years. History —Jan. 31, 2011, No. 1, § 6072.04, retroactive to Jan. 1, 2011.