A. Every retailer who shall fail to collect the taxes imposed by this chapter shall be liable for the full amount of the tax owed plus interest at the statutory rate until paid.

B. Willful failure to collect or pay over the taxes imposed by this chapter shall subject the retailer to the provisions of Sections 2-163 and 2-164 of this Title. ONCA 06-10, eff. Sept. 29, 2006.