No person who is charged under this chapter with the duty of collecting or paying the tax imposed by this chapter shall fail or neglect to:
(a) Charge and collect or pay such tax or make a return to the Director of Finance pursuant to this chapter;
(b) Permit the Director of Finance or a duly authorized agent thereof to examine the person’s books and other records, in or upon any premises where such records are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no such return was made; or
(c) Maintain or keep for three years, or such lesser or greater time as may be permitted or required by the Director of Finance, such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the Director of Finance.