Washington Code 88.02.400 – Evasive registration and excise tax evasion — Penalty
Current as of: 2023 | Check for updates
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(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:
Attorney's Note
Under the Washington Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| gross misdemeanor | up to 364 days | up to $5,000 |
Terms Used In Washington Code 88.02.400
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(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:
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.