To what penalty does a tax preparer who has received an Annual Federal Tax Refresher$-$Record of Completion consent for failure to comply with the duties and restrictions relating to practice before the IRS by signing the required Circular $230$ Consent statement?

A$)$ Revocation of the Annual Filing Season Program$-$Record of Completion

B$)$ Incarceration not to exceed $60$ days

C$)$ Receipt of a letter of discipline from the Treasury Department

D$)$ A monetary penalty not exceeding $$10,000$