(a)  Except for a sale in compliance with the provisions of chapter 28.6 of Title 21, a state cannabis excise tax is hereby imposed upon the sale of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at a rate of ten percent (10%) of the total sales price received by the cannabis retailer as consideration for the sale of cannabis or cannabis products. The state cannabis excise tax shall be levied in addition to any state sales and use tax imposed upon the sale of property or services as provided in chapter 18 of Title 44 and shall be paid by a cannabis retailer to the administrator at the time provided for filing the return required by chapters 18 and 19 of title 44.

(b)  The assessment, collection and enforcement of the state cannabis excise tax shall be pursuant to the provisions of chapters 18 and 19 of title 44 and paid to the administrator by the retailer at the time and in the manner prescribed for sales tax in § 44-19-10. The retailer shall add the tax imposed by this section to the sales price or charge, and when added, the tax constitutes a part of the price or charge, is a debt from the consumer or user to the state and is recoverable at law in the same manner as other debts.

(c)  Failure to pay the state cannabis excise tax to the state, or any amount of tax required to be collected and paid to the state, shall result in interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and payable to the state until date of payment.