(a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020.
(b) The commissioner may assess a civil penalty against a person required to have a license under (a) of this section who fails to obtain the license. The civil penalty for a violation of (a) of this section may not exceed $5,000 the first time a civil penalty is assessed, $10,000 for a second assessment, $15,000 for a third assessment, $20,000 for a fourth assessment, and $25,000 for a fifth or subsequent assessment. The commissioner may not assess a person more than one civil penalty for a violation of (a) of this section in a 30-day period.
(c) Proceedings to suspend or revoke a license under AS 43.75.020(b)(3)(B) are governed by AS 44.62.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 75. Fisheries Business License and Taxes
Article 1. Taxes and Licenses.
Sec. 43.75.011. Fisheries business license.
Sec. 43.75.015. Fisheries business tax.
Sec. 43.75.017. Exclusion from fisheries business tax.
Sec. 43.75.018. Fisheries business education credit. [See delayed repeal note.]
Sec. 43.75.020. Application for license.
Sec. 43.75.030. Filing return and payment of tax.
Sec. 43.75.037. Fisheries product development tax credit. [See delayed repeal note.]