§ 27-14-806 — Experience rating manipulation; penalties

(a) A person who knowingly, or with deliberate ignorance
or reckless disregard of the true facts or the requirements of
this act, violates or attempts to violate the requirements of
W.S. 27-14-207 or any other provision of this act related to
determining the assignment of a premium rate, or who advises
another to violate the requirements of W.S. 27-14-207 or any
other provision of this act related to determining the
assignment of a premium rate, shall be subject to the following
penalties:
(i) A person who is an employer shall be assigned,
for the rate year during which the noncompliance or
misrepresentation occurred and for the following three (3) rate
years, the highest base rate within the industry classification
assigned during that year under the division's rate filing. If
the person's business is already at the highest rate for any
year, or if the amount of increase in the person's rate would be
less than two percent (2%) for that year, then a penalty rate of
two percent (2%) shall be imposed for that year. This penalty
may exceed the maximum assignable rate;
(ii) In addition to the penalty imposed pursuant to
paragraph (i) of this subsection, any violation or attempted
violation of W.S. 27-14-207 or any other provision of this act
related to determining the assignment of a premium rate may be
prosecuted as a felony punishable by a fine of not more than
fifty thousand dollars ($50,000.00), imprisonment for not more
than five (5) years, or both.