32-5-9.3 — Initial registration tax on snowmobiles--Failure to pay as misdemeanor.
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32-5-9.3.
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.