§ 35-11-1425 — Tank fee; deposit into corrective action account; late fee

(a) On or before January 1 of each year the owner of a
tank shall pay a fee to the department of two hundred dollars
($200.00) per tank owned. This fee shall be deposited in the
corrective action account.
(b) On April 1 of each year the department may assess a
late payment fee of one hundred dollars ($100.00) per tank or
contaminated site against any owner who has not paid the annual
fee required pursuant to subsection (a) of this section or W.S.
35-11-1424(e). This late fee shall be paid by the owner and
shall be in addition to the annual fee required pursuant to
subsection (a) of this section or W.S. 35-11-1424(e) and shall
be deposited in the department's corrective action account.
(c) The change from July 1 to January 1 for the due date
of storage tank fees shall be revenue neutral. The department
shall collect one-half (1/2) of the annual fee on July 1, 2007
and shall collect the full annual fee on January 1, 2008 and
annually thereafter.