W.S. § 39-17-102 — Administration; confidentiality

(a) The administration of this article is vested in the
department which shall prescribe the reporting format and forms
for the making of returns, and assessment and collection of
license taxes and fees hereby imposed. The department shall
promulgate rules and regulations consistent with the provisions
hereof as provided by the Wyoming Administrative Procedure Act
necessary to the enforcement of the provisions of this article.
All tax returns and records are open to examination by the
director of the state department of audit or his deputies.
(b) No state employee who by virtue of his employment has
knowledge of the business affairs of any person filing or
required to file any tax returns under this article shall make
known its contents in any manner or permit any person to have
access to any returns or information contained therein except as
provided by law or in the following cases:
(i) The delivery to the taxpayer or his legal
representatives upon written request of a copy of any return or
report in connection with his tax;
(ii) The publication of statistics so classified to
prevent the identification of particular returns or reports;
(iii) The inspection by the attorney general of the
report or return of any person who brings an action against the
state, or against whom an action is contemplated or has been
instituted;
(iv) The introduction into evidence of any report or
return or information therefrom in any administrative or court
proceeding to which the person making the report or return is a
party;
(v) The furnishing of any information to the United
States government and its territories, the District of Columbia,
any state allowing similar privileges to the department or to
the multistate tax commission for relay to tax officials of
cooperating states. Information furnished shall be only for tax
purposes;
(vi) The inspection of tax returns and records by the
department of audit.
(c) Any person who violates subsection (b) of this section
is guilty of a misdemeanor and upon conviction shall be fined
not more than one thousand dollars ($1,000.00), imprisoned for
not more than one (1) year, or both.