RedactedNarrative: Vessel struck rock.  Tow Boat assisted in towing to boat ramp and subsequently sank.  Tow boat left the boat at the ramp due to non payment from operator.  Tow boat operator called the local police department.  It was obvious to all officers at the scene that the operator was very intoxicated but adamantly denied being the operator of the vessel.  Officer couldn't confirm he was the operator.  Numerous empty beer cans were found on the boat as well as in the bilge.  Vessel appeared to sustain extensive damage.  Operator refused to fill-out report still denying he was not the operator.