(A) The tax levied hereunder shall be paid by the consumer or user to the vendor and it shall be the duty of each and every vendor in this town to collect from the consumer or user the full amount of the tax levied by this subchapter 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 and, when added, such tax shall constitute a part of such price or charge, shall be debt from the consumer or user to the vendor until paid and shall be recoverable by law in the same manner as other debts.
(C) A vendor, as defined herein, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by this subchapter or willfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly and by whatsoever means, all or any part of the tax herein levied or makes in any form of advertising (verbally or otherwise) any statement which infers that he or she is absorbing the tax or paying the tax or in any manner whatsoever shall be deemed guilty of an offense and upon conviction thereof shall be fined not more than $50, plus costs.
(`85 Code, § 1-73)