Create the crime of human smuggling

This bill creates a new criminal offense called human smuggling in Montana, targeting individuals who knowingly transport or harbor people who entered the United States illegally without federal inspection. Anyone convicted of this crime faces up to 20 years in state prison and fines of up to $400,000, while convicted organizations lose eligibility for certain tax exemptions. The law also allows authorities to seize and forfeit property used in human smuggling, including vehicles, money, and equipment, with proceeds from sales going to crime victims compensation funds. Additionally, the bill amends existing tax exemption laws to clarify how property is classified under current Montana statutes.