bug: gas_limit lower than intrinsic gas should not increase sender nonce

[enitrat]

Bug Report

Kakarot version

In Geth https://github.com/ethereum/go-ethereum/blob/16ce7bf50fa71c907d1dc6504ed32a9161e71351/core/state_transition.go#L432-L436 the nonce of the sender is only increased after a check that the gas_limit of the tx is higher than the intrinsic gas. Otherwise, the execution of transaction doesn't even begin and the nonce is not increased.

Globally, in these following cases, the validation should fail and the nonce should not be increased:

	// 1. the nonce of the message caller is correct
	// 2. caller has enough balance to cover transaction fee(gaslimit * gasprice)
	// 3. the amount of gas required is available in the block
	// 4. the purchased gas is enough to cover intrinsic usage
	// 5. there is no overflow when calculating intrinsic gas
	// 6. caller has enough balance to cover asset transfer for **topmost** call

[enitrat]

What has been done for now:

• Emitted a special error message, returned as return data
• This message is handled by the EF-Test runner to validate tests, even though the nonce is increased.