Exemption certificates; unlawful issuance or acceptance; offenses
Sec. 1. (a) A person who issues an exemption certificate, with the
intention of unlawfully avoiding the payment of the state gross retail
or use tax, commits a Class B misdemeanor.
(b) A person who accepts an exemption certificate with the
intention of helping the issuer unlawfully avoid paying the state
gross retail or use tax, commits a Class B misdemeanor.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006