A facilitator that facilitates or offers to facilitate a refund anticipation loan shall not do any of the following:

    (a) Require a consumer to enter into a refund anticipation loan arrangement in order to complete a tax return.

    (b) Misrepresent a material factor or condition of granting a refund anticipation loan.

    (c) Fail to process the application for a refund anticipation loan after an applicant applies for the refund anticipation loan.

    (d) Engage in any fraudulent transaction, practice, or course of business with any person in connection with a refund anticipation loan.