Sec. 52-81. Prohibited conduct.

   A retail establishment must not:

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

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

   (c)   neglect or refuse to keep complete and accurate records; or

   (d)   refuse to allow the Director to inspect and audit the retail establishment’s records. (2011 L.M.C., ch. 6, § 1; 2016 L.M.C., ch. 7, § 2.)