88.02.390  <<  88.02.400 >>   88.02.410

Evasive registration and excise tax evasionPenalty.

(1) 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:
(a) Register a vessel in another state to avoid Washington state vessel excise tax required under chapter 82.49 RCW; or
(b) Obtain a vessel dealer's license for the purpose of evading excise tax on vessels under chapter 82.49 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 or deferred.
(3) Excise taxes owed and fines assessed must be deposited in the manner provided under RCW 46.16A.030(6).

NOTES:

Effective dateIntentLegislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session2010 c 161: See notes following RCW 46.04.013.
IntentEffective date2003 c 53: See notes following RCW 2.48.180.
Effective date2000 c 229: See note following RCW 46.16A.030.
Effective date1996 c 184: See note following RCW 46.16A.030.
Effective date1987 c 149: See note following RCW 88.02.710.
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