§ 22-11 Prohibited conduct.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

Balt., Md., Code art. 28, § 22-11 (2026)

The operator of a parking lot or garage may not:

(1)

fail, neglect, or refuse to collect or remit the tax imposed by this subtitle;

(2)

make any incomplete, false, or fraudulent return;

(3)

fail to keep complete and accurate records;

(4)

refuse to permit the Director or authorized agent, employee, or representative to inspect and audit the operator’s records; or

(5)

fail to fully comply with any rule or regulation adopted under this subtitle.

History: Ord. 68-146

History: Ord. 69-474

History: Ord. 70-867

History: Ord. 89-318

History: Ord. 01-271