If any purchaser shall fail, neglect or refuse to pay to the seller the seller's charge for the sale to the purchaser of such utilities service and in addition thereto the tax imposed in this article on account of the purchase for which such charge is made, or either, the seller shall be authorized and is required to immediately discontinue the further sale or furnishing to any such purchaser of any such utilities service until the tax and the seller's charge shall have been paid in full.