A person who:

1. (1) displays an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes;
2. (2) offers to assume or absorb part of a customer's state gross retail or use tax on a sale; or

3. (3) offers to refund part of a customer's state gross retail or use tax as a part of a sale;

   commits a Class B infraction.

   As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.7; P.L.218-2017, SEC.10.