(a) The purchaser or consumer shall pay to the vendor the amount of tax levied by this article which shall be added to and constitute a part of the sales price, and shall be collectible as such by the vendor in the same manner as the rest of the sales price is collected by the vendor. The vendor shall keep the amount of the tax paid separate from the proceeds of sale exclusive of the tax.
(b) The vendor shall not represent to the purchaser or consumer, in any manner, directly or indirectly, that it will absorb all or any part of the tax, or that the tax is not to be considered an element in the purchase to the purchaser or consumer and any person who violates the provisions of this subsection shall be fined not more than one hundred dollars ($100.00) or imprisonment not exceeding thirty days, or both.
(c) If any vendor fails to collect the tax imposed by this article, it shall be liable for such amount as it failed to collect.
(1972 Code § 19-2-4)