23-2-519. Penalty -- disposition. (1) Failure to pay the registration fee as provided for in 61-3-321(10) is a misdemeanor, punishable by a fine equal to four times the registration fee that is due on the motorboat, sailboat, personal watercraft, 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, 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.