3-47-090  Payment of tax required.
   The failure of the wholesale or retail liquid nicotine product dealer to collect the tax herein imposed shall not relieve the purchaser of his duty to pay it. If the wholesale and retail liquid nicotine product dealer fail to collect the tax, the purchaser shall be required to pay it directly to the department in the same manner and form as a retail liquid nicotine product dealer.
(Added Coun. J. 10-28-15, p. 12062, Art. II, § 2)