The department of natural resources shall prescribe the design of the boat excise tax decals in sufficient time for the bureau of motor vehicles to procure a sufficient number of boat excise tax decals for each class of boat. Each decal must:

1. (1) state the boating year to which the decal applies;
2. (2) have a unique identification number;
3. (3) be a different color than the colors used for the previous boating year; and
4. (4) be designed so that law enforcement officers can easily identify whether the decal is valid.

As added by P.L.98-1989, SEC.1.