Unlike vitamins A, D and C, vitamin B is actually a group of different vitamins, each of which has its own characteristics, function and side effects. Vitamin B2, more commonly known as riboflavin, is one of member of the group of B vitamins.
Several disciplinary sanctions are available to the OPR when a tax practitioner has violated Circular 230. 1  Censure â a public reprimand. 2  Suspension â from one to fifty-nine months. 3  Disbarment â five years.  Monetary Penalty â alone or in addition to any censure, suspension or disbarment.
âFurther,â says Burns, âno criminal prosecution or penalty may be imposed on anyone for refusal to pay the individual mandate penalty.â While tax evasion is a serious crime, failure to pay the ACA penalty will not land a taxpayer in jail.