§ 150-613. Dealer who fails to collect liable for tax.

Latest version.

Any dealer who shall neglect, fail or refuse to collect the tax provided for in this article upon any retail sale made by him, or his agent or employee, which is subject to the tax imposed by this article shall be liable for and pay the tax himself.

(Code 1956, § 56-44)

State law reference

Similar provisions, R.S. 47:304(E).

                    
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