Let $k$ be an imperfect field of characteristic $p$. Let $a \in k$ be an element that is not a $p$-th power. How to prove the ring $$R:=k[x,y]/(x^p+y^p-a)$$ is a regular ring?
(On the other hand, if $a$ is a $p$-power, then $(x^p+y^p-a)$ is a $p$th- power in $k[x,y]$ so the ring $R$ is not regular as it is not even reduced.)
The Jacobian of $x^p+y^p-a$ is $[0\ 0]$ and is independent of $a$, so I think Jacobian criterion doesn't distinguish the two cases.
That $R$ is regular is basically stated at https://en.wikipedia.org/wiki/Geometrically_regular_ring