I have a dark secret. Many, many years ago, I worked as a part-time parking enforcement officer (i.e, a "meter maid") while in college and so I really enjoyed this funny little film about a tough parking enforcement officer and a surly driver. However, even if you haven't worked such a thankless job, you still will no doubt love this funny short film.
During the course of the film, a small boy on a scooter acts much like a representative of the audience. He just silently watches as the chaos ensues. The kid sees a car about to get a ticket. However, when the man is in the midst of writing it, a lady comes out and begins verbally abusing the guy--so much so that he just looks for more and more excuses to give her more and more tickets--often for very picky rule violations. Then, comes the punchline--which you'll just have to see for yourself.
While this film is packed full of obscenities, it's all quite appropriate to the film and you can't help but laugh at this smartly made independent film. I dare you to watch it and NOT laugh!