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use of certificate. Except as provided in Sections 6012.8 and 6012.9:
(a) Any person, including any officer or employee of a corporation, who gives a resale certificate for property which he or she knows at the time of purchase is not to be resold by him or her or the corporation 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 punishable as provided in Section 7153.
(b) Any person, including any officer or employee of a corporation, who gives a resale certificate for property which he or she knows at the time of purchase is not to be resold by him or her or the corporation in the regular course of business is liable to the state for the amount of tax that would be due if he or she had not given such resale certificate. In addition to the tax, the person shall be liable to the state for a penalty of 10 percent of the tax or five hundred dollars ($500) whichever is greater, for each purchase made for personal gain or to evade the payment of taxes.
Mr. Alston is the CEO of AERO&MARINE Tax Professionals. He has written many California sales and use tax articles for the following publications, The Successful Accountant, Inflight USA, The Log, San Diego Business and Aviation Journal, Van Nuys Business and Aviation Journal, Orange County Business and Aviation Journal, Sacramento Business Journal, Latitude 38, and other legal and professional journals. He is the publisher/editor of a publication called “TAX MATTERS,” which is dedicated to keeping California owners of aircraft and vessels informed about taxes.His four decades of running companies, creating new services, public speaking experience, communications skills and the ability to chose and train great people have resulted in AERO&MARINE Tax Professionals being the premier California sales and use tax consulting firm that specializes in the area of Mobile Transportation Equipment (aircraft, vessels and vehicles).
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