3-49-080  Payment of tax required.
   The failure of a retail tobacco dealer or manufacturer to collect the tax imposed by this chapter shall not relieve the purchaser of the duty to pay it. If the retail tobacco dealer or manufacturer fails 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 tobacco dealer.
(Added Coun. J. 3-16-16, p. 19381, § 2)