(1) It is a gross misdemeanor, punishable as provided under chapter
9A.20 RCW, for a resident, as identified in RCW
46.16A.140, to:
(a) Knowingly fail to register a snowmobile within fifteen days of receiving or refusing a notice issued by the department under RCW
46.93.210; or
(b) Register a snowmobile in another state to avoid retail sales and use taxes under chapters
82.08 and
82.12 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).