For Your Information: A person may be guilty of a misdemeanor under Revenue and Taxation Code section
6094.5 if the purchaser knows at the time of purchase that he or she will not resell the purchased item prior to any
use (other than retention, demonstration, or display while holding it for resale) and he or she furnishes a resale
certificate to avoid payment to the seller of an amount as tax. Additionally, a person misusing a resale certificate
for personal gain or to evade the payment of tax is liable, for each purchase, for the tax that would have been
due, plus a penalty of 10 percent of the tax or $500, whichever is more.