(a) (1) Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that the operation of the coin-operated amusement device is subject to taxation under this subchapter.
(2) All receipts, invoices, bills of sale, or other documents must contain thereon a notice citing the applicable sections of the law and warning the purchaser of the applicable tax.
(b) (1) Any sale which is made without notifying the purchaser of the existence of the aforementioned applicable sections of the law or when the documents executed in connection with the sale do not cite the appropriate statutes and warn of applicable tax shall be void, and the purchaser may at his or her option cancel the sale, whereupon the licensee shall immediately rebate the purchase price or the deposit made by the purchaser.
(2) The failure of the licensee to rebate the funds after demand by the purchaser shall entitle the purchaser to file suit against the bond of the licensee which is required by ยง 26-57-419(d), and the license of the licensee shall be revoked if the purchaser obtains a judgment against the bondsman.
Section: Previous 26-57-408 26-57-409 26-57-410 26-57-411 26-57-412 26-57-413 26-57-414 26-57-415 26-57-416 26-57-417 26-57-418 26-57-419 26-57-420 26-57-421 NextLast modified: November 15, 2016