Sec. 52-81. Prohibited conduct.

neglect or refuse to collect or remit the tax levied under this Article;

file an incomplete, false, or fraudulent report to the Director;

neglect or refuse to keep complete and accurate records; or

refuse to allow the Director to inspect and audit the retail establishment’s records.

misrepresent, advertise, hold out, collect, or state to the public or to a customer an amount that exceeds the allowable tax established under Section 52-78(a).