23-2-519. (Temporary) Penalty -- disposition. (1) Failure to pay the fee in lieu of tax as provided for in 23-2-517 is a misdemeanor, punishable by a fine equal to four times the fee in lieu of tax that is due on the motorboat, sailboat, personal watercraft, motorized canoe, motorized rubber raft, or motorized pontoon for the current year of registration.
     (2) All fines collected pursuant to subsection (1) must be distributed in the following ratio:
     (a) 50% to the general fund of the county in which the motorboat, sailboat, personal watercraft, motorized canoe, motorized rubber raft, or motorized pontoon is issued a certification number; and
     (b) 50% to the motorboat account of the state special revenue fund for use by the department in the enforcement of this part. (Effective July 1, 2006)
     23-2-519. (Effective July 1, 2006) 23-2-519. Penalty -- disposition. (1) Failure to pay the fee in lieu of tax as provided for in 23-2-517 is a misdemeanor, punishable by a fine equal to five times the fee in lieu of tax that is due on the motorboat, sailboat, personal watercraft, motorized canoe, motorized rubber raft, or motorized pontoon for the current year of registration.
     (2) All fines collected pursuant to subsection (1) must be distributed in the following ratio:
     (a) 50% to the general fund of the county in which the motorboat, sailboat, personal watercraft, motorized canoe, motorized rubber raft, or motorized pontoon is issued a certification number; and
     (b) 50% to the motorboat account of the state special revenue fund for use by the department in the enforcement of this part.

     History: En. Sec. 11, Ch. 649, L. 1987; amd. Sec. 7, Ch. 577, L. 1989; amd. Sec. 3, Ch. 476, L. 1995.