§ 39-17-108 — Enforcement

Wyoming § 39-17-108

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 17: FUEL TAX
• Art. 1: GASOLINE TAX

Text

(a) Audits. 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. 39-17-106 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 the
monthly statement and remit the tax as provided by W.S.
39-17-107(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 calendar month, 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.
39-17-106(e);
(iv) Any supplier, refiner, terminal operator,
importer, exporter or distributor selling gasoline 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 gasoline 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) The department may revoke any license granted
upon proof of violation of any provision of this article;
(vi) Any person who does not display the price per
gallon including all applicable taxes at which gasoline is to be
sold as provided by W.S. 39-17-103(c)(i) and (ii) is guilty of a
misdemeanor punishable as provided in paragraph (vii) of this
subsection;
(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.