Regulating income tax preparers; defining tax preparation business +and tax preparation services; specifying certain fee restrictions; imposing +certain standards of conduct; requiring certain written disclosures to +prospective clients; granting the commissioner of revenue certain enforcement +authority, providing for civil penalties and actions for violations, violations +to constitute unfair, deceptive and unlawful trade practice; specifying +certain exemptions from the provisions, excepting the disclosure requirements (ra)