personal watercraft registration and no sales tax paid to state

[mrexcitement20]

I bought a new personal watercraft from an authorized Polaris watercraft dealer in 2004. Turns out the dealer slapped some phony registration numbers on the boat when it was delivered to me. Now I can't get the boat registered in my name without repaying the texas and penalties back to 2004. The dealership was sold in 2006 and I'm wondering what my recourse is. Sue the old owner in small claims or can I go after the current owner? Are liabilies passed on with an ownership change? I have all my original purchase paperwork showing I paid the dealer the taxes and documentation fees required by the state of Texas.
Thanks
Stan Jaworski