(a) The purpose of this title is to establish a registration program to ensure that qualified individuals provide individual tax preparation services.
(b) The following individuals are exempt from the requirements of this title:
(1) an individual in good standing with an active license issued by the State Board of Public Accountancy or a licensing authority in another state;
(2) an individual in good standing and admitted to practice law in the State or in another state;
(3) an individual employed by a local, state, or federal governmental agency but only in performance of official duties;
(4) an individual enrolled to practice before the Internal Revenue Service who is governed under circular 230; and
(5) except as provided in subsection (c) of this section, an individual serving as an employee of or assistant to an individual tax preparer or an individual exempted under this subsection in the performance of official duties for the individual tax preparer or the individual exempted under this subsection.
(c) The exemption provided in subsection (b)(5) of this section does not apply to an individual who signs an individual tax return as the preparer.