Some years back, Pennsylvania changed its law as to what was taxable. The previous law was confusing, but had been in place long enough that all of the special cases had been worked out. When they changed the law, they created a whole lot of new special cases (juice drinks are not taxed if they are over 10% juice unless they are carbonated, bottled water is not taxed, not even with carbonation, unless it contains sugar, but not artificial sweetener...I am not sure that those are the provisions, but they are that sort of thing, and whether juice drinks are taxable contains a couple of other categories that make over 10% juice taxable). One store owner could not figure out what was, and was not, taxable (some things, which previously were taxable were no non-taxable, and many more which had previously been non-taxable were now taxable), so he decided to just collect sales tax on everything and pay all of that to the state. He was prosecuted for tax fraud.