W.S. § 39-17-308 — Enforcement

(a) Audits. The following shall apply:
(i) All tax returns and records are open to
examination by the director of the state department of audit or
his deputies.
(b) Interest. The license taxes and penalty shall be
collected by the department together with interest of one
percent (1%) per month on the license taxes from the due date
until payment.
(c) Penalties. The following shall apply:
(i) Any person who conducts the business of a
supplier, refiner, distributor, terminal operator, importer,
exporter or dealer without holding a valid license as specified
in W.S. 39-17-306 is guilty of a misdemeanor punishable as
provided in paragraph (vii) of this subsection. Each day in
violation of the provisions of this section constitutes a
separate offense;
(ii) If any person fails or refuses to file a
statement as required by department rule and remit the tax as
provided by W.S. 39-17-307(a)(i), the department shall make a
statement for that person from the best information available
and from such statement shall determine the amount of license
taxes required to be paid and add thereto a penalty of ten
percent (10%) of the taxes due. The department shall notify the
delinquent taxpayer of the total amount due by serving written
notice upon such person personally or by United States mail to
the last known address as shown on the records of the
department. If the delinquent taxpayer proves to the department
that the delinquency was due to a reasonable cause, the
department shall waive the penalty provided in this paragraph.
If the delinquent taxpayer after receiving the statement
prepared by the department later renders to the department a
true statement covering the same period, the department shall
use such statement, adding the penalty of ten percent (10%) and
interest of one percent (1%) per month on the license taxes from
the due date until payment. The penalty shall be waived by the
department upon satisfactory written proof the delinquency was
due to a reasonable cause;
(iii) Any person who fails to furnish any report or
remit any license tax to the department as required by this
article is guilty of a misdemeanor. Each offense is punishable
as provided in paragraph (vii) of this subsection. In addition,
the department may suspend or revoke any license held by the
offender and may require the offender, as a condition of any
future licensing under this article, to provide a surety bond,
cash bond or certificate of deposit as provided by W.S.
39-17-306(d);
(iv) Any supplier, refiner, terminal operator,
importer, exporter, distributor or dealer selling alternative
fuel subject to the license taxes imposed by this article while
delinquent in the payment of any such taxes is liable for double
the amount due to be recovered in a suit instituted by and in
the name of the state of Wyoming. Upon application made by the
state a writ of injunction may be issued, without requiring
bond, against the defendants enjoining and restraining them from
selling or offering to sell in the state alternative fuel until
the license taxes are paid. Upon application made by the state a
receiver of the property and business of the defendant may be
appointed to impound the same as security for the delinquent tax
and any judgment recovered in the suit;
(v) Any person who makes a false statement in a
report required by this article is guilty of a misdemeanor
punishable as provided in paragraph (vii) of this subsection. In
addition, the person shall forfeit all rights to a refund to the
extent that the false statement resulted in a refund larger than
that to which the person was lawfully entitled;
(vi) The department may revoke any license granted
upon proof of violation of any provision of this article;
(vii) Any person violating any provision of this
article, or who procures, aids or abets any person in a
violation or noncompliance is guilty of a misdemeanor and upon
conviction shall be fined not more than seven hundred fifty
dollars ($750.00), imprisoned for not more than six (6) months
or both;
(viii) The Wyoming highway patrol and all peace
officers of any county or municipality shall aid in the
enforcement of this article.
(d) Liens. There are no specific applicable provisions for
liens for this article.
(e) Tax sales. There are no specific applicable provisions
for tax sales for this article.