§ 10-185. Adding to sales price.

Licensees shall, as far as practicable, add the amount of the tax imposed under this subdivision to the sales price or charge, which shall be a debt from the purchaser to the licensee until paid and shall be recoverable at law in the same manner as other debts. If any licensee shall neglect, fail or refuse to collect such tax upon any, every and all retail sales made by the licensee or the licensee's agents or employees of alcoholic beverages which are subject to the tax imposed under this subdivision, the licensee shall be liable for and shall pay the tax.

(Code 1977, § 14-2233)