Initial registration tax on snowmobiles--Failure to pay as misdemeanor

In addition to the license fee in § 32-5-9.1 , there shall be assessed on each snowmobile registered a three percent excise tax on the purchase price less trade difference. The fee and tax shall be collected pursuant to § 32-20A-15 . Failure to pay the full amount of tax due is a Class 2 misdemeanor. Source: SL 1986, ch 244 , § 1; SL 1992, ch 208 , § 1.