provided, shall wilfully fail to collect the tax from the
purchaser and timely remit the same to the department, and any
person who shall wilfully fail or neglect to timely file any
return or report required by this article or any taxpayer who
shall refuse to timely pay any tax, penalty or interest imposed
or provided for by this article, or who shall wilfully fail to
preserve his books, papers and records as directed by the
department, or any person who shall refuse to permit the
department or any of its authorized agents to examine his books,
records or papers, or who shall knowingly make any incomplete,
false or fraudulent return or report, or who shall do, or
attempt to do, anything whatever to prevent the full disclosure
of the amount or character of taxable sales purchases or use
made by himself or any other person, or shall provide any person
with a false statement as to the payment of tax with respect to
particular tangible personal property or said services, or shall
make, utter or issue a false or fraudulent exemption
certificate, shall be guilty of a misdemeanor, and, upon
conviction thereof, shall be sentenced to pay a fine not
exceeding one thousand dollars ($1000) and costs of prosecution,
or undergo imprisonment not exceeding one year, or both:
Provided, however, [That any person maintaining a place of
business outside this Commonwealth may absorb the tax with
respect to taxable sales made in the normal course of business
to customers present at such place of business without being
subject to the above penalty and fines: and Provided further,
That advertising tax-included prices shall be permissible, if
the prepaid services are sold by the service provider, for
prepaid telecommunications services not evidenced by the
transfer of tangible personal property or for prepaid mobile
telecommunications services.] That any person may advertise or
hold out or state to the public or to any purchaser or user,
directly or indirectly, that the tax or any part thereof imposed
by this article will be absorbed and paid by such person subject
to the following conditions:
(i) Such person shall expressly state on any receipt,
invoice, sales slip, or other similar document evidencing such
sale given to the purchaser that such person will pay the tax
imposed by this article on behalf of such purchaser and shall
not indicate or imply that the transaction is exempt or excluded
from any tax imposed by this article.
(ii) Any receipt, invoice, sales slip, or other similar
document evidencing a sale given to the purchaser shall
separately state the amount of tax.
(iii) Such person, when recording the sale in the person's
books and records, shall separately state the purchase price and
the tax.
(iv) The amount of tax shall be calculated by multiplying
the total purchase price by the rate of tax imposed by section
202.
(3) If any person advertises or holds out or states to the
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