WM. PRESTON LANE, JR., GOVERNOR. 1675

to be brought to this State for use, storage or consumption
in this State.

314. The tax to be collected as provided in this sub-title
shall be stated and charged separately from the sale price
and shown separately from the sale price on any record
thereof at the time when the sale is made or at the time
when evidence of the sale is issued or employed by the
vendor. The tax shall be paid by the purchaser to the
vendor, as trustee for and on account of the State, and the
vendor shall be liable for the collection thereof for and
on account of the State.

315. The vendor and any other officer of any corporate
vendor required or permitted to collect the tax imposed by
this sub-title shall be personally liable for the tax collected,
and such vendor shall have the same right in respect to
collecting the tax from the purchaser, or in respect to non-
payment of the tax by the purchaser, as if the tax were a
part of the purchase price of the property and payable at
the time of the sale. Any vendor who fails to collect the tax
pursuant to this sub-title and the regulations prescribed
hereunder shall, in addition to all other penalties, be per-
sonally liable to the State for the amount uncollected.

316. The tax hereby imposed shall apply and be col-
lected by the vendor required or permitted to collect the tax
imposed by this sub-title from the purchaser at the time the
sale is made regardless of the time when the purchase
price is paid and delivered; unless the Comptroller shall
provide by regulation in the case of credit or installment
sales for the payment of the tax upon collection of the
price or installments of the price or at some other time.

317. It shall be unlawful for any retailer to advertise or
hold out or state to the public or to any customer directly
or indirectly that the tax or any part thereof imposed by this
sub-title will be assumed or absorbed by the retailer or
that it will not be added to the selling price of the property
sold, or if. added to said price that it, or any part thereof,
will be refunded. Any person violating any provision of
this section shall be guilty of a misdemeanor and upon
conviction shall be fined not more than five hundred dollars
($500) or imprisoned for not more than six (6) months,
or both for each offense.

318. Any person who uses, stores or consumes tangible
personal property subject to tax under the provisions of