For the purpose of enforcing the provisions of this chapter, the code enforcement officer or other authorized agent of the county is empowered to enter upon the premises of any person subject to this chapter and to make inspections and to examine and audit books and records. It shall be unlawful for any person to fail or refuse to make available the necessary books and records during normal business hours upon twenty-four (24) hours written notice. In the event that an audit reveals that false information has been filed by the remitter, the costs of the audit shall be added to the correct amount of tax determined to be due. All operational and administrative costs associated with the billing and collection of the Local Accommodations Tax will be charged to the Special Revenue Fund. The code enforcement officer may make systematic inspections of all service providers which are governed by this chapter within the county to ensure compliance with this chapter. Records of inspections shall not be deemed public records. (Ord. 01-O-15 § 6, 2001)