No distributor shall sell or offer to sell, nor shall any retailer purchase or receive, any wine except on a cash basis. No right of action shall exist to collect any claims for credit extended contrary to the provisions of this section. Provided, however, that nothing herein contained shall prohibit, as a credit on any subsequent sale, the crediting of the purchase price charged for wine returned by the purchaser because of damage, spoilage, erroneous shipment or orders, and other such reasons customary in the trade. (8-11-81)