Evasive registration and excise tax evasion — Penalty.
RCW 88.02.400
in effect(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).
(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).
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=88.02&full=trueFetched: 6/29/2026