§ 32-10. Prohibited conduct.

A person may not:

(1) fail, neglect, or refuse to collect or remit the surcharge 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 Finance Director or the Director's authorized agent, employee, or representative to inspect and audit the operator's records; or

(5) fail to fully comply with any provision of this subtitle or of any rule or regulation adopted under this subtitle.