Each person engaging or continuing within the county in a business that is subject to the tax levied in Section 45–54–242.51, shall add to the sales price or admission fee, and collect from the purchaser or the person paying the admission fee, the amount due by the taxpayer on the sale or the admission. It shall be unlawful for any person subject to the additional tax levied to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount of tax required to be added to the sale or admission price and collected from the purchaser. Also, it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount of the tax collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion of the tax.
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