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A. The tax levied under the provision of this chapter shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in the town to collect from the consumer or user the full amount of the tax levied by this chapter or an amount equal, as nearly as possible or practicable to the average equivalent thereof.
B. Vendors shall add the tax imposed under this chapter, 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. A vendor who wilfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied hereof, or wilfully 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 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 punished as provided in section 1-4-1 of this code. (2002 Code)