(A) Duty to collect. 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) Tax constitutes debt. 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 a debt from the consumer or user to vendor until paid, and shall be recoverable at law in the same manner as other debts.
(C) Failure to comply. A vendor, as defined herein, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied herein, 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 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 for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever, shall be deemed guilty of an offense and, upon conviction thereof, shall be fined as set forth in § 10.99 of this code of ordinances.
(Prior Code, § 2-2A-11) Penalty, see § 10.99