W.S. § 39-19-102 — 39-19-102

Administration; confidentiality; fees;
compensation; disposition of tax; disclosure; penalty.
(a) Repealed by Laws 2022, ch. 35, § 1.
(b) No officer shall receive any additional compensation
other than as allowed by law, by reason of duties imposed under
this section.
(c) All money collected under W.S. 39-19-101 through
39-19-111 shall be credited to the general fund.
(d) 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 their 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, his designee 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 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;
(iv) The inspection of tax returns and records by the
state department of audit.
(e) Any person who violates subsection (d) 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.