29TIII(E) Enforcement and Remedies
Law (UCL) and False Advertising Law (FAL) requiring tax refund anticipation loan (RAL) servicer to order fran-
chisees to pay a $15,000 fine to the Attorney General upon a second violation of restrictions against misleading ad–
vertising, and requiring termination of the franchisee upon a third violation, including evidence that regardless of
servicer’s written policies, there was insufficient internal management of advertising practices and there were viola-
tions of law. Cal. Bus. & Prof. Code §§ 17203, 17535.
Kamala D. Harris, Attorney General of California, Frances T. Grunder, Senior Assistant Attorney General, Sheldon
H. Jaffe, Deputy Attorney General, Attorneys for Respondent.
National Consumer Law Center & National Association of Consumer Advocate, The Sturdevant Law Firm, James
federal lending, unfair competition, consumer protection, and false advertising laws. Liberty argues that the trial
court made errors of law and/or fact in determining that a “handling fee” charged for certain bank products was an
undisclosed finance charge under the federal Truth In Lending Act (TILA); Liberty’s cross-collection practices re-
garding past loan debts owed by customers were improper; Liberty was vicariously liable for its franchisees’ adver-
tising; certain civil penalties for advertising violations should be paid by Liberty; and a permanent injunction regard–
Liberty, a Delaware corporation with headquarters in Virginia Beach, Virginia, provides certain tax preparation
and related loan services throughout the United States. As of the time of trial, Liberty had more than 2,000 fran-