The County hereby adopts and incorporates by reference the provisions and penalties as set forth in RCW 82.14B.042 and RCW 82.14B.210, relating to criminal and civil penalties regarding payment and collection of taxes.

The County also adopts and incorporates by reference the defenses to liability as set forth in RCW 82.14B.200, relating to the burden of proof and resale certificate, and RCW 82.14B.160, relating to activities immune from taxation under the State or federal Constitutions or the laws of the United States.