The operator of a parking lot or garage may not: fail, neglect, or refuse to collect or remit the tax imposed by this subtitle; make any incomplete, false, or fraudulent return; fail to keep complete and accurate records; refuse to permit the Director or authorized agent, employee, or representative to inspect and audit the operator’s records; or fail to fully comply with any rule or regulation adopted under this subtitle. City Code, 1976/83, art. 28, §73(i)(part) Ord. 68-146 Ord. 69-474 Ord. 70-867 Ord. 89-318 Ord. 01-271