Ala. Code § 45-55-244.02: Failure to Add or Levy Tax.

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Pike County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.