RCW 46.10.505
RCW 46.10.505: Failure to register a snowmobile—Penalty, circumstances when.
(1) It is a gross misdemeanor, punishable as provided under chapter 9A.20 RCW, for a resident, as identified in RCW 46.16A.140 , to: (a) Knowingly fail to register a snowmobile within fifteen days of receiving or refusing a notice issued by the department under RCW 46.93.210 ; or (b) Register a snowmobile in another state to avoid retail sales and use taxes under chapters 82.08 and 82.12 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).