Use of fee. Upon the sale of a new or used off-highway vehicle, a dealer shall collect a five dollar safety fee from the buyer. By the end of each calendar quarter, the dealer shall file a report with the parks and recreation department which discloses the number of off -highway vehicles sold the previous months and includes the fees collected from the buyer. Fees imposed under this section must be deposited in the off -highway vehicle fund established under section 39 -29-05. The fees may be used only by the parks and recreation department and only for off -highway vehicle safety education and promotion. The parks and recreation department shall report to the director within thirty days of the end of each calendar quarter the motor -powered recreational vehicle dealers that submitted a safety fee report and the number of vehicles sold, and shall identify every dealer not collecting or transmitting the safety fee.
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