Revised Code of Washington
Chapter 82.44 - Motor Vehicle Excise Tax.
82.44.090 - Penalty for issuing a dealer's license, plates, or a registration without collecting tax.

RCW 82.44.090
Penalty for issuing a dealer's license, plates, or a registration without collecting tax.

It is unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a registration or identification plates with respect to any motor vehicle without collecting, with the required vehicle license fee, the amount of any locally imposed motor vehicle excise tax due. Any violation of this section shall constitute a gross misdemeanor.

[ 2010 c 161 § 913; 2006 c 318 § 6; 1961 c 15 § 82.44.090. Prior: 1943 c 144 § 8; Rem. Supp. 1943 § 6312-122; prior: 1937 c 228 § 7.]
NOTES:

Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.

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Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.44 - Motor Vehicle Excise Tax.

82.44.010 - Definitions.

82.44.015 - Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.

82.44.035 - Valuation of vehicles.

82.44.060 - Tax requirements—Payment of tax based on registration year—Transfer of ownership.

82.44.065 - Appeal of valuation.

82.44.090 - Penalty for issuing a dealer's license, plates, or a registration without collecting tax.