3-49-040  Liability for payment.
   (a)   The ultimate incidence of and liability for payment of the tax imposed by this chapter is to be borne by the consumer.
   (b)   Nothing in this chapter shall be construed to impose a tax upon the occupation of wholesale tobacco dealer, retail tobacco manufacturer, or retail tobacco dealer.
   (c)   It shall be a violation of this chapter for a retail tobacco dealer to fail to include the tax imposed herein in the sale price of the OTP or to otherwise absorb such tax.
(Added Coun. J. 3-16-16, p. 19381, § 2)