100.55(3)(b)1.1. Failure to state in the initial phase of the solicitation that the person soliciting is not the lender, and is not affiliated with the lender, to which the consumer has applied for an extension of credit.

100.55(3)(b)2.2. Failure in the initial solicitation to comply with any applicable requirement under 15 USC 1681b (a), (c), (e), and (f), 1681e (a), and 1681m (d).

100.55(3)(b)3.3. Knowingly or negligently utilizing information regarding consumers who have made an election under 15 USC 1681b (e) to be excluded from prescreened consumer reports or who have registered their telephone numbers on the national do-not-call registry as provided in 47 CFR 64.1200.

100.55(3)(b)4.4. Soliciting consumers with offers of certain rates, terms, and costs, with intent to subsequently raise the rates or change the terms to the consumers’ detriment.

100.55(3)(b)5.5. Making false or misleading statements in connection with a credit transaction that is not initiated by the consumer.

100.55(4)(a)(a) Any person who violates sub. (2) or (3) may be required to forfeit not less than $100 nor more than $1,000 for each violation.

100.55(4)(b)(b) The department shall investigate violations of this section. The department or the department of justice, after consulting with the department, or any district attorney, upon informing the department, may on behalf of the state:

100.55(4)(b)1.1. Bring an action for temporary or permanent injunctive or other relief for any violation of this section. In such an action for injunctive relief, irreparable harm is presumed. The court may, upon entry of final judgment, award restitution when appropriate to any person suffering loss because of a violation of this section if proof of such loss is submitted to the satisfaction of the court.

100.55(4)(b)2.2. Bring an action in any court of competent jurisdiction for the penalties authorized under par. (a).

100.55(4)(c)(c) In addition to any other remedies, any person aggrieved by a violation of sub. (2) or (3) may bring a civil action for damages. In such an action, any person who violates sub. (2) or (3) shall be liable for twice the amount of actual damages caused by the violation or $500, whichever is greater, and, notwithstanding s. 814.04 (1), the costs of the action, including reasonable attorney fees. In such an action, the court may also award any equitable relief that the court determines is appropriate.

100.57(1)(a)(a) “Client” means a person whose tax return is prepared by a tax preparer.

100.57(1)(b)(b) “Tax preparer” means a person who, in exchange for compensation or expectation of compensation, prepares an income tax return of another person, but does not include any of the following:

100.57(1)(b)3.3. An individual who is employed by a corporate trustee, bank, or trust company and who is authorized to provide fiduciary services under state or federal law.

100.57(2)(2) A tax preparer or entity that employs tax preparers may not disclose to another person information obtained in the course of preparing a client’s tax return, unless all of the following apply:

100.57(2)(a)(a) The tax preparer or entity provides to the client a separate document that identifies all of the following:

100.57(2)(b)(b) The document provided under par. (a) informs the client that the client may at any time revoke consent to the disclosure of information obtained in the course of preparing the client’s tax return for a tax year by giving notice to the tax preparer or entity that prepared the client’s tax return for the tax year.

100.57(2)(c)(c) The client signs the document provided by the tax preparer or entity under par. (a).

100.57(2)(d)(d) Within 30 days after the date on which the tax preparer or entity completes work on the client’s tax return or the date on which the client signs the document provided by the tax preparer or entity under par. (a), whichever occurs first, the tax preparer or entity provides to the client a copy of the document signed by the client.