Improper use of resale certificate; penalty.

NRS 374.180 Improper use of resale certificate; penalty. Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor. (Added to NRS by 1967, 901)