Department of Taxation special agents and state deputy sheriffs Wednesday arrested a former tax preparer in Lahaina for alleged tax violations.

Nicole Rapoza was charged with 26 counts of aiding and abetting the preparation of false 2014 tax returns, the Tax Department said in a news release.

If convicted, Rapoza faces up to three years’ imprisonment or probation and a fine of not more than $100,000 for each count of filing false and fraudulent tax returns.

She was also convicted in 2016 for filing false and fraudulent tax returns for 2012 and 2013.

The Public Safety, Attorney General and Taxation departments coordinated the investigation of this case.

“The department will hold abusive tax preparers accountable for their egregious actions,“ Tax Department Director Linda Chu Takayama said.