436 LAWS OF MARYLAND. [CH. 281

tax by the purchaser, as if the tax were a part of the pur-
chase price of the property or service 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.

264. The tax hereby imposed shall apply and be col-
lected by the vendor 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.

265. 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 prop-
erty sold or the taxable services rendered, 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 impris-
oned for not more than six (6) months, or both for each
offense.

266. (a) Where a purchaser has failed to pay a ven-
dor has failed to collect a tax upon a taxable sale, then
in addition to all other rights, obligations and remedies
provided in this sub-title, such tax shall be payable by the
purchaser directly to the Comptroller, and the purchaser
shall file a return thereof with the Comptroller and pay
the tax imposed thereon to the Comptroller within fifteen
(15) days after such sale is made.

(b) The Comptroller may, whenever he deems it neces-
sary for the proper enforcement of this sub-title, provide
by regulation that the purchaser shall file returns and pay
directly to the Comptroller the tax herein imposed, at such
times as returns are required to be filed and payment made
by vendors.

267. Whenever a vendor makes sales through vending
machines or in any other manner making collection of the
tax impractical as provided herein, the Comptroller may:

(a) Authorize such vendors to prepay the tax and
waive collection from the purchaser.