Why not take the parents information, call them to let them know that at this time you do not have any spots open but would love to meet with them in cause a spot does open up. This way if you like them you can put them on a waiting list. If the parents question way you wont take on more kids at this time, just explain that you are not only not conformable with breaking the law, but you feel that you would be butting all the kids safety at risk. Any good parent would understand this. The parents might not even realize there is a proper ratio.

I personally would never break the ratio myself. I don't think its safe for the kids. But that's just my opinion.