§10.52. Violations subject to sanction.
31 C.F.R. § 10.52
A practitioner may be sanctioned under § 10.50 if the practitioner—
Willfully violates any of the regulations (other than § 10.33) contained in this part; or
Recklessly or through gross incompetence (within the meaning of § 10.51(a)(13)) violates § 10.34, § 10.35, § 10.36 or § 10.37.
Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
Notes, amendments, and revision history
Amendments
[T.D. 9359, 72 FR 54551, Sept. 26, 2007]
Source
Source: T.D. 9011, 67 FR 48774, July 26, 2002, unless otherwise noted.
Authority
Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.
Source
Source: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.
Amendments
[T.D. 9359, 72 FR 54551, Sept. 26, 2007]