Section 28-8323 - Government and dealer aircraft registration; feesA. This state, any political subdivision of this state or the civil air patrol shall register aircraft it owns and operates exclusively in the public service, but a registration fee or license tax shall not be assessed on this aircraft. If this state, any political subdivision of this state or the civil air patrol does not register the aircraft as provided in section 28-8322, this state, the political subdivision or the civil air patrol shall pay the department a penalty fee of twenty-five dollars for the first month and five dollars for each succeeding month until it makes application for registration on the form provided by the department.B. An aircraft dealer licensed by the department pursuant to section 28-8383 shall register aircraft the dealer owns and holds for the purposes of sale. If the dealer fails to register the aircraft with the department as an aircraft being held for purposes of sale on a form provided by the department within ten days after the aircraft is purchased by the dealer, the department shall assess the registration fee prescribed in section 28-8325 and the license tax prescribed in section 28-8335 on the aircraft.