It shall be unlawful for any taxpayer under this Chapter to advertise, or hold out to the public in any manner, directly or indirectly, that any tax levied hereunder is not considered as an element of the purchase price. Any person found guilty by a court of competent jurisdiction of violating this Section shall be guilty of a violation punishable by fine of not more than Fifty Dollars ($50.00) for each separate offense.

SOURCE: GC § 19519, as amended by P.L. 13-187.

COURT DECISIONS: The Supreme Court of Guam found in Guam v. Marfega Trading Co., Inc., Guam Supreme Court, 1998 Guam 4 ¶ 27: “”[I]t is clear in this situation that the Defendant-Appellee misrepresented the inclusion of the GRT as part of the purchase price and, further, misrepresented it as a tax above the purchase price which was imposed by the government. The overall message of the Attorney General Opinion is that if additional language indicates that the GRT is not being passed on to the consumer as part of the purchase price it is a violation of Section 26115. This is what occurred in this situation.””