(A) The tax levied hereunder shall be paid by the consumer or user to the vendor, and each and every vendor shall collect from the consumer or user the full amount of the tax levied or an amount equal as nearly as possible or practicable to the average equivalent thereof.
(B) Vendors shall add the tax imposed hereunder, or the average equivalent thereof, to the sales price or charge. When added, such tax shall constitute a part of such price or charge, shall be a debt from the consumer or user to the vendor until paid and shall be recoverable at law in the same manner as other debts.
(C) No vendor shall:
(1) Willfully or intentionally fail, neglect or refuse to collect the full amount of the tax levied;
(2) Willfully or intentionally fail, neglect or refuse to comply with the provisions of this subchapter;
(3) Remit or rebate to a consumer or user, either directly or indirectly, and by whatever means, all or any part of the tax herein levied; or
(4) Make in any form of advertising, verbally or otherwise, any statement which infers that he or she is absorbing the tax or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever.
(Prior Code, § 7-216) Penalty, see § 35.99