A boat requiring numbering by this state must be registered with the department. An application for registration must be accompanied by a fee to be set by rules promulgated by the Game, Fish and Parks Commission pursuant to chapter 1-26. The new owner of the boat must present to the county treasurer in the county of the owner's residence or, if the new owner is a nonresident, to any county treasurer:
(1) A manufacturer's statement of origin or assigned certificate of title if a title has been previously issued for the large boat, or if no title is required, the ownership document issued by that jurisdiction;
(2) A bill of sale containing a complete description of the large boat;
(3) The purchaser's name and address;
(4) The previous owner's name and address;
(5) The full purchase price as defined by this chapter;
(6) The trade-in allowance and description of the trade, if any; and
(7) Any other relevant information the department may require.
All fees collected pursuant to this section must be deposited into the parks and recreation fund.
If a person intentionally falsifies information on the certificate, the person is guilty of a Class 6 felony.