It shall be unlawful for any dealer, storer, ordistributor engaged in or continuing in Pike County in the business for whichthe tax is hereby levied to fail orrefuse to add to the price and collect from the purchaser the amount due onaccount of the tax herein provided or to refund or offer to refund all or partof the amount collected or absorb or advertise directly or indirectly theabsorption of the tax or any portion thereof.(Act 89–496, p. 1030, § 3.)
Alabama Legal Code