Prohibited conduct.
Baltimore City Code, Article 28, § 22-11
in effect§ 22-11. Prohibited conduct.
The operator of a parking lot or garage may not:
(1) fail, neglect, or refuse to collect or remit the tax 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 Director or authorized agent, employee, or representative to inspect and audit the operator’s records; or
(5) fail to fully comply with any rule or regulation adopted under this subtitle.
(Ord. 01-271; Ord. 89-318; Ord. 70-867; Ord. 69-474; Ord. 68-146.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/22-11Fetched: 10/25/2026
