A person may not: fail, neglect, or refuse to collect or remit the surcharge imposed by this subtitle; make any incomplete, false, or fraudulent return; fail to keep complete and accurate records; refuse to permit the Finance Director or the Director’s authorized agent, employee, or representative to inspect and audit the operator’s records; or fail to fully comply with any provision of this subtitle or of any rule or regulation adopted under this subtitle. Ord. 20-337