Fees for safety and education program -- Penalty -- Unlawful acts.
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(1) A fee set by the division, after consultation with the commission, in accordance with Section 63J-1-504 shall be added to the registration fee required to register an off-highway vehicle under Section 41-22-8 to help fund the off-highway vehicle safety and education program.
(2) If the division modifies the fee under Subsection (1), the modification shall take effect on the first day of the calendar quarter after 90 days from the day on which the division provides the State Tax Commission:
(a) notice from the division stating that the division will modify the fee; and