§ 18-181. Dealer liable for uncollected taxes.

Latest version.

Any dealer who shall neglect, fail or refuse to collect the tax as provided in sections 18-76 through 18-85 of this article, upon any, every and all retail sales made by him or his agent, or employee, which is subject to tax, shall be liable for and pay the tax himself.

(Ord. of 8-1-61, § 4(c); Ord. No. 8-1992-1, § 9.21, 8-10-92)

                    
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