§ 22-11. Prohibited conduct.

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.