) Every seller having in Guam, regularly or intermittently, any property, tangible or intangible, any place of business, or any representation (and irrespective of his having or not having qualified to do business in Guam), shall, if such seller makes sales of property for use or consumption in Guam (whether or not such sales are made in Guam), collect from the purchaser the tax imposed by this Chapter on the use or consumption of the property so sold by him. Such collection shall be made within twenty (20) days after the accrual of the tax or within such other period as shall be fixed by the Commissioner upon the application of the seller, and such seller shall give the purchaser or receipt therefor in the manner and form prescribed by the Commissioner.
(b) The Commissioner, in his discretion, upon application therefor and under terms and conditions prescribed by him, may relieve any seller of the duty of collecting and paying over the tax imposed by this Chapter, if he is satisfied that the tax can be effectively collected by other means. Exemption from the duty of collecting the tax may be canceled at any time when the Commissioner finds that the tax cannot be effectively collected by other means. The Commissioner likewise may terminate the duty and authority of any seller to collect and pay over the tax imposed by this Chapter if he shall find, as to such seller, that the tax cannot be effectively collected by such means.
(c) The Commissioner, in his discretion, upon application therefor and under terms and conditions prescribed by him, may authorize the collection of the tax imposed by this Chapter by a seller not otherwise required to collect the tax. The seller, when so authorized, shall have the duty of collecting and paying over the tax in the same manner and subject to the same requirements as set out in Subsection (a). Such authority may be canceled at any time, when, in the judgment of the Commissioner, the tax can more effectively be collected by other means.

(d) In case any seller required or authorized to collect the tax under this Chapter fails to collect the same, or having collected the tax fails to pay over the same as provided by this Chapter, he shall nevertheless be personally liable to the government of Guam for the amount of such tax, but it shall be a defense to such liability that the indebtedness for the price is a worthless account actually charged off for income tax purposes, if and to the extent that the collections of the price do not equal the tax.
(e) Every seller required or authorized to collect the tax shall make returns and payment of the tax at the same time and in the same manner as is provided with respect to taxpayers by § 28108. All provisions of this Chapter with respect to returns, reports, records, payments, penalties and interest, appeals, investigations and audits, assessments, tax collection procedure, criminal offenses and the general administrative powers and duties of the Commissioner, shall apply to such sellers the same as to taxpayers.
(f) The tax collected pursuant to this Section shall be held in trust for the government of Guam and for payment to the Commissioner in the manner and at the time required by this Chapter. Any person collecting such tax who shall appropriate or cover the same to his own use or to any use other than the payment of the tax as herein provided, and who shall fail to pay over the amount of tax so collected at the time required by this Chapter, shall be deemed guilty of theft and may, in addition to any other penalty provided by law, be fined not more than five (5) times the amount of money so stolen and any failure by the person so collecting the tax to pay the same over within the time provided by this Chapter, after demand therefor, shall be taken and held to be prima facie evidence of the theft.
SOURCE: GC § 19609, Subsection (f) amended by P.L. 13-187.