RCW 88.02.400
Evasive registration and excise tax evasion—Penalty.
(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, 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).
[ 2019 c 459 § 5; 2019 c 423 § 205; 2010 c 161 § 1007; 2003 c 53 § 414; 2000 c 229 § 6; 1999 c 277 § 10; 1996 c 184 § 4; 1993 c 238 § 4; 1987 c 149 § 7. Formerly RCW 88.02.118.]
NOTES:
Reviser's note: This section was amended by 2019 c 423 § 205 and by 2019 c 459 § 5, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Finding—Intent—2019 c 459: See note following RCW 10.05.180.
Finding—Intent—Effective date—2019 c 423: See notes following RCW 82.08.0273.
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.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Effective date—2000 c 229: See note following RCW 46.16A.030.
Effective date—1996 c 184: See note following RCW 46.16A.030.
Effective date—1987 c 149: See note following RCW 88.02.710.
Structure Revised Code of Washington
Title 88 - Navigation and Harbor Improvements
Chapter 88.02 - Vessel Registration.
88.02.320 - Department—Powers and duties.
88.02.330 - Confidential vessel registrations—Rules.
88.02.340 - Inspection of registration certificates, out-of-state vessels.
88.02.350 - Refunds, overpayments, and underpayments—Penalty for false statement.
88.02.360 - Contaminated vessels.
88.02.370 - Five business-day notice—Vessel disposition or filing of report of sale.
88.02.380 - Penalties—Disposition of moneys collected—Enforcement authority.
88.02.390 - Carbon monoxide warning sticker—Display required.
88.02.400 - Evasive registration and excise tax evasion—Penalty.
88.02.410 - Department and state immune from suit for administration of chapter.
88.02.420 - Moorage providers—Long-term moorage—Required information.
88.02.430 - Disclosure of vessel owner records.
88.02.500 - Certificate of title system—Intent.
88.02.510 - Application—When, by whom.
88.02.515 - Application—Form and contents.
88.02.520 - Security interests.
88.02.530 - Duplicate certificates of title.
88.02.540 - Quick title—Application requirements—Subagents.
88.02.550 - Registration and display of registration number and decal required—Exemptions.
88.02.580 - Voluntary donations—Maritime historic restoration and preservation.
88.02.590 - Duplicate registration certificates.
88.02.592 - Registration certificates—Manual removal of registrant's address.
88.02.595 - Replacement decals.
88.02.600 - Carbon monoxide poisoning informational brochure.
88.02.610 - Vessel visitor permit.
88.02.620 - Nonresident vessel permit.
88.02.640 - Fees by type—Disposition, distribution.
88.02.660 - Maritime historic restoration and preservation account.
88.02.710 - Requirements—Surety bond—Fees.
88.02.730 - Business address—Office—Identification of business.
88.02.740 - Vessel dealer license required—Penalty.
88.02.750 - Denial, suspension, or revocation of vessel dealer license—Penalties—Subterfuge.
88.02.770 - Receipt of cash or negotiable instrument before delivery of vessel—Trust account.
88.02.780 - Records of the purchase and sale of vessels.
88.02.790 - Vessel dealer display decals—Use.
88.02.795 - Additional penalties for unauthorized or personal use of dealer display decals.