Mr Carmichael was speaking after a round table with small businesses in Aberdeen this afternoon.
"Small business like the ones I met with in the North East are the backbone of the Scottish and UK economy and have played a vital role in our economic recovery.
"People in business know the importance of the bottom line, and the bottom line is that if we walk away from our share of the debt, Scotland's international reputation would dive, interest rates would soar and the cost of borrowing for business and consumers would shoot upwards. That means higher loan repayments, higher mortgage repayments, and a tougher environment for jobs.
"Salmond's reckless threat to walk away from the debt will be a SNP tax on business, a tax on families and a tax on consumers.
"The personal consequences of independence on our businesses, our homes and how much we spend in the shops means nothing to the SNP who will say anything and do anything to win the referendum. But it will be ordinary people and businesses who will be paying the price for independence.
"We should say No Thanks to the SNP tax and vote to keep the strength, stability and security of the UK."