(1) Any person who violates any provision of this chapter shall be guilty of a crime, as follows:
(a) Any person who violates any provision of this chapter is guilty of a misdemeanor, and upon conviction thereof, shall be subject to a fine of not more than thirty thousand dollars, or to imprisonment for not more than six months, or to both such fine and imprisonment.
(b) Notwithstanding (a) of this subsection, any person who uses a professional title intended to deceive the public, in violation of RCW
18.04.345, having previously entered into a stipulated agreement and order of assurance with the board, is guilty of a class C felony, and upon conviction thereof, is subject to a fine of not more than thirty thousand dollars, or to imprisonment for not more than two years, or to both such fine and imprisonment.
(c) Notwithstanding (a) of this subsection, any person whose license was suspended or revoked by the board and who uses the CPA professional title intending to deceive the public, in violation of RCW
18.04.345, having previously entered into a stipulated agreement and order of assurance with the board, is guilty of a class C felony, and upon conviction thereof, is subject to a fine of not more than thirty thousand dollars, or to imprisonment for not more than two years, or to both fine and imprisonment.
(2) With the exception of first time violations of RCW
18.04.345, subject to subsection (3) of this section whenever the board has reason to believe that any person is violating the provisions of this chapter it shall certify the facts to the prosecuting attorney of the county in which such person resides or may be apprehended and the prosecuting attorney shall cause appropriate proceedings to be brought against such person.
(3) The board may elect to enter into a stipulated agreement and orders of assurance with persons in violation of RCW
18.04.345 who have not previously been found to have violated the provisions of this chapter. The board may order full restitution to injured parties as a condition of a stipulated agreement and order of assurance.
(4) Nothing herein contained shall be held to in any way affect the power of the courts to grant injunctive or other relief as above provided.