3.22.7: PROHIBITED CONDUCT:
A retail establishment shall not:
   A.   Neglect or refuse to collect or remit the fee levied under this chapter;
   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. (Ord. 19-O-75, 9-17-2019)