(1) It is a gross misdemeanor, punishable as provided under chapter 9A.20 RCW, for a resident, as identified in RCW 46.16A.140, to:
- (a) Knowingly fail to register a snowmobile within fifteen days of receiving or refusing a notice issued by the department under RCW 46.93.210; or
- (b) Register a snowmobile in another state to avoid retail sales and use taxes under chapters 82.08 and 82.12 RCW.
- (2) For a second or subsequent offense, the person convicted is also subject to a fine equal to four times the amount of avoided taxes and fees, which may not be suspended, except as provided in RCW 10.05.180.
- (3) Excise taxes owed and fines assessed must be deposited in the manner provided under RCW 46.16A.030(6).
[ 2021 c 216 s 7; 2017 c 218 s 3.]
Notes:
Effective date—2021 c 216: See note following RCW 46.09.420.
Finding—Intent—Effective date—2017 c 218: See notes following RCW 46.09.495.