Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.75. FISHERIES BUSINESS LICENSE AND TAXES. |
Article 43.75.01. TAXES AND LICENSES. |
Section 43.75.011. Fisheries business license.
Latest version.
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(a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020.
(b) The commissioner may assess a civil penalty against a person required to have a license under (a) of this section who fails to obtain the license. The civil penalty for a violation of (a) of this section may not exceed $5,000 the first time a civil penalty is assessed, $10,000 for a second assessment, $15,000 for a third assessment, $20,000 for a fourth assessment, and $25,000 for a fifth or subsequent assessment. The commissioner may not assess a person more than one civil penalty for a violation of (a) of this section in a 30-day period.
(c) Proceedings to suspend or revoke a license under AS 43.75.020(b)(3)(B) are governed by AS 44.62.
Authorities
43.75.110
Notes
References
15 AAC 76.290
5 AAC 01.010
5 AAC 01.717
AS 43.75.110 Duty of taxpayer and payment of tax.
History
(Sec. 3 ch 79 SLA 1979; am Sec. 1, 2 ch 150 SLA 1990; am Sec. 1 ch 24 SLA 2005)