3-50-090 Payment of tax required.
   The failure of the wholesaler or store to collect the tax shall not relieve the user of its, his or her duty to pay it. In the case of a checkout bag that is sold by a store to a customer, if the wholesaler and the store failed to collect the tax, the customer of a store shall be required to pay the tax directly to the Department in the same manner and form as a store that has used a checkout bag,
(Added Coun. J. 11-16-16, p. 38042, Art. II, § 2)