(a)  Every licensed adult use cannabis retailer shall, on or before the twentieth day of the month following the sale of cannabis products, make a return to the tax administrator for taxes due under § 44-70-2 and § 44-70-3. Adult use cannabis retailers shall file their returns on a form as prescribed by the tax administrator.

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(b)  If for any reason an adult use cannabis retailer fails to collect the tax imposed by § 44-70-2 and § 44-70-3 from the purchaser, the purchaser shall file a return and pay the tax directly to the state, on or before the date required by subsection (a) of this section.

(c)  Notwithstanding any other provision of law, the cannabis control commission and tax administrator may, on a periodic basis, prepare and publish for public distribution a list of entities and their active licenses administered under this chapter. Each list may contain the license type, name of the licensee, and the amount of tax paid under this chapter.