(a) Except as provided in subsection (b), a violation of this section is a Class C misdemeanor, subject only to imposition of a fine, not to exceed fifty dollars ($50.00) and court costs, not to exceed ten dollars ($10.00), including, but not limited to, any statutory fees of officers. No state or local litigation taxes shall be applicable to a case prosecuted under this section.

(b)

(1) Upon commission of the first offense, it shall be a defense that the accused has since the date of the commission of the offense purchased or provided an appropriate helmet for the person under eighteen (18) years of age to wear while the person is operating or is a passenger on an off-highway motor vehicle and the parent or legal guardian intends to have the person use, or causes the person to use, or intends to cause the person to use the helmet as the law requires.

(2) On or before the court date indicated on the citation issued pursuant to subsection (d), if the parent or legal guardian presents the information contained in subdivision (b)(1) to the court and if the court is satisfied that the parent or legal guardian is serious about complying with the law, the charge against the parent or legal guardian may be dismissed. No court costs shall be assessed against a parent or legal guardian if the charge is dismissed pursuant to this subsection (b).

(c) In no event shall failure to wear an appropriate helmet for off-highway vehicles be admissible as evidence in a trial of any civil action.

(d)

(1) If a law enforcement officer observes a person under eighteen (18) years of age operating or being a passenger on an off-highway motor vehicle where no person eighteen (18) years of age or older is either the operator or passenger, the law enforcement officer shall obtain the name and address of the parent or legal guardian of the person from the operator of the off-highway motor vehicle for the purpose of issuing and mailing a citation in lieu of arrest pursuant to § 55-10-207 to the parent or legal guardian. It is a violation of § 39-16-502 for the person to knowingly give false information to the law enforcement officer.

(2) If a law enforcement officer observes a person under eighteen (18) years of age as a passenger on an off-highway motor vehicle where the operator is eighteen (18) years of age or older, the law enforcement officer shall issue a citation in lieu of arrest pursuant to § 55-10-207 to the operator if the operator is the parent or legal guardian of the passenger. If the operator is not the parent or legal guardian, the law enforcement officer shall obtain the name and address of the parent from the operator for the purpose of issuing and mailing a citation in lieu of arrest pursuant to § 55-10-207 to the parent or legal guardian. It is a violation of § 39-16-502 for the person to knowingly give false information to the law enforcement officer.

(e) Any incorporated municipality may enact an ordinance that mirrors, substantially duplicates, or incorporates by cross-reference the language of § 55-52-201 and this section.