26 U.S.C. § 7261 : US Code - Section 7261: Representation that retailers' excise tax is excluded from price of article

Search 26 U.S.C. § 7261 : US Code - Section 7261: Representation that retailers' excise tax is excluded from price of article

Whoever, in connection with the sale or lease, or offer for sale
or lease, of any article taxable under chapter 31, makes any
statement, written or oral, in advertisement or otherwise, intended
or calculated to lead any person to believe that the price of the
article does not include the tax imposed by chapter 31, shall on
conviction thereof be fined not more than $1,000.