(1) An owner of a vessel that is not registered as required by chapter 88.02 RCW and for which watercraft excise tax is due under this chapter is liable for a penalty in the following amount:

(a) One hundred dollars for the owner’s first violation;

(b) Two hundred dollars for the owner’s second violation involving the same or any other vessel; or

(c) Four hundred dollars for the owner’s third and successive violations involving the same or any other vessel.

(2) The department of revenue may collect this penalty under the procedures established in chapter 82.32 RCW. The penalty imposed under this section is in addition to any other civil or criminal penalty imposed by law.

Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.