Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.18. SALES AND USE TAXES |
Article II. Sales Tax |
§ 4.18.165. Improper use of resale certificate—Penalty.
Latest version.
Any person who gives a resale certificate for property which he knows at the time of purchase is not to be resold by him 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.
(Ord. 1011 § 1 (part), 1987)