RCW 47.68.255: Evasive registration.

A person who is required to register an aircraft under this chapter and who registers an aircraft in another state or foreign country evading the Washington aircraft excise tax is guilty of a gross misdemeanor. 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, no part of which may be suspended, except as provided in RCW 10.05.180 . Excise taxes owed and fines assessed must be deposited in the manner provided under RCW 46.16A.030 (6).