(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:
(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).