Section 40-23-121
Authorization to collect or recover sales taxes due on illegal purchases.
The state Revenue Department is authorized to use its powers and responsibilities, in accord with the general laws of this state, to collect or recover any sales taxes due on purchases made illegally with state tax exempt numbers from the party or parties using such number and the person or persons who benefited from such illegal use of the tax exempt number, if the retailers acted in good faith and reasonably believe the purchase was legal.
(Acts 1989, No. 89-690, p. 1357, §2.)