§ 88.02.118. Evasive registration -- Penalty
It is a gross misdemeanor punishable as provided under chapter 9A.20 RCW for any person owning a vessel subject to taxation under chapter 82.49 RCW to register a vessel in another state to avoid Washington state vessel excise tax required under chapter 82.49 RCW or to obtain a vessel dealer's registration for the purpose of evading excise tax on vessels under chapter 82.49 RCW. 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, no part of which may be suspended or deferred. Excise taxes owed and fines assessed will be deposited in the manner provided under RCW 46.16.010(4).
[2003 c 53 § 414; 2000 c 229 § 6; 1999 c 277 § 10; 1996 c 184 § 4; 1993 c 238 § 4; 1987 c 149 § 7.]
Notes:
Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.
Effective date -- 2000 c 229: See note following RCW 46.16.010.
Effective date -- 1996 c 184: See note following RCW 46.16.010.
Effective date -- 1987 c 149: See note following RCW 88.02.060.
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Last modified: April 7, 2009