43-382. Solicitation of return preparation
prohibited; classification


It is a class 1 misdemeanor for any person to solicit preparation of returns or
reports required by this title by offering or giving cash or credit to the taxpayer
directly or indirectly based upon all or part of an anticipated refund to the taxpayer
indicated by the report or return, or to require by any contract, agreement or pledge an
assignment or other transfer of all or any part of an anticipated refund to the taxpayer
as indicated by the report or return.