C.__Provides each person who rents or leases a personal watercraft with written instructions on how to operate the personal watercraft.

3.__Fee.__The fee for a personal watercraft rental and leasing agent certificate is $25.__The certificate is valid from January 1st to December 31st.

4.__Revocation of certificate.__The commissioner may revoke a personal watercraft rental and leasing agent certificate issued pursuant to subsection 2 if the commissioner determines that the certificate holder:

A.__Rented or leased a personal watercraft that was unsafe;

B.__Failed to instruct a person intending to rent or lease a personal watercraft on personal watercraft safety.__The department shall provide each certificate holder with written materials and instructional guidelines on personal watercraft safety that the certificate holder shall review with each personal watercraft renter or lessor before that person operates that personal watercraft.

§13066.__Displaying excise tax decal and maintaining list

1.__Failure to display excise tax decal.__The owner of a watercraft shall display the excise tax decal, as required by Title 36, chapter 112. In all cases when the owner of a watercraft fails to display an excise tax decal as required under Title 36, chapter 112, the law enforcement officer discovering the failure shall notify the tax collector of the owner's residence or, in the case of nonresidents, partnerships or corporations, foreign or domestic, the tax collector of the municipality where the watercraft is principally moored, docked or located or has its established base of operations.

A.__A person who fails to display an excise tax decal in accordance with this subsection commits a civil violation for which a forfeiture of not less than $25 nor more than $250 may be adjudged, which must be paid to the municipality in which the watercraft is subject to the excise tax.

2.__Failure to maintain list or make list available.__A marina or boat yard owner shall maintain the list required by