02Failing or Refusing to Add to the Price and Collect from Purchaser Amount Due.It shall be unlawful for any dealer, storer, or distributor engaged inor continuing in Russell County in the business for which the tax is herebylevied to fail or refuse to add to the price and collect from the purchaser theamount due on account on the tax herein provided or to refund or offer torefund all or part of the amount collected or absorb or advertise directly orindirectly the absorption of the tax or any portion thereof. (Act 89–266, p. 403, § 3.)
Alabama Legal Code