A. A buyer who protests the payment of the tax levied under this chapter shall pay the tax and shall provide the seller and the clerk with a written statement of protest within five working days of the sale that identifies the sale, rental, or service that is the subject of the tax protested, the amount of tax paid, the buyer’s and seller’s name, mailing address, telephone number and the basis for the protest.

B. If the seller protests the seller’s liability on an assessment under HBC 3.80.120 which has become final, he shall pay the tax under written protest setting forth the basis for the protest. No action for a refund may be maintained nor may a defense to nonpayment be maintained in a civil action unless the amount in dispute has been paid by the seller under written protest filed at or before the time of payment.