Misuse a reseller permit: 50% penalty.
A buyer who uses a reseller permit to skip sales tax that was legally due owes a 50 percent penalty on top of the tax and interest. DOR must waive it in two cases set out in RCW 82.32.291(2). A permit is only for what the buyer actually resells.
Transcript
Sal A buyer who uses a reseller permit to skip sales tax that was legally due owes a penalty of fifty percent of that tax, on top of the tax and interest. DOR must waive it if the use was beyond the taxpayer's control, or the permit was properly used for purchases for dual purposes. So a permit is only for what you actually resell.