It shall be unlawful for any hotel operator subject to this article to fail to maintain or fail to make available to the city, upon seventy-two (72) hours notice, written records accurately and completely evidencing the number of rooms occupied, the dates the rooms are occupied, the amount of occupation tax due or paid under this article, and such other information as is required by the Director of Finance. Such records shall be maintained for a period of three (3) years after the occupation tax is due.