(a)Audits. The following shall apply:
(i)All tax records specified in this article are
open to examination by the director of the state department of
audit or his deputies;
(ii)An agreement may provide for each member
jurisdiction to audit the records of persons based in the
jurisdiction to determine if the motor fuel taxes due each
jurisdiction are properly reported and paid. Each state shall
forward the findings of the audits performed on persons based in
the jurisdiction to each jurisdiction in which the person has
taxable use of motor fuels. For persons not based in this state
and who have taxable use of motor fuel in this state, the
department may serve the audit findings received from another
jurisdiction, in the form of an assessment, on the person as
though an audit was conducte
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(a) Audits. The following shall apply:
(i) All tax records specified in this article are
open to examination by the director of the state department of
audit or his deputies;
(ii) An agreement may provide for each member
jurisdiction to audit the records of persons based in the
jurisdiction to determine if the motor fuel taxes due each
jurisdiction are properly reported and paid. Each state shall
forward the findings of the audits performed on persons based in
the jurisdiction to each jurisdiction in which the person has
taxable use of motor fuels. For persons not based in this state
and who have taxable use of motor fuel in this state, the
department may serve the audit findings received from another
jurisdiction, in the form of an assessment, on the person as
though an audit was conducted by the department;
(iii) Any agreement entered into pursuant to this
subsection does not preclude the department from auditing the
records of any licensee under this chapter.
(b) Interest. The license taxes and penalty shall be
collected by the department together with one percent (1%) per
month or fractional part thereof 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, terminal operator, distributor, exporter or
importer without holding a valid license as specified in W.S.
39-17-206 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
required statement or reports and remit the tax as provided by
W.S. 39-17-207(a)(i)(A), (b)(i) and 39-17-206(f) and the
department shall make a statement for that person from the best
information available and from that statement shall determine
the amount of the license and use taxes required to be paid and
shall add 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 the person personally
or by the 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 subsection. If the delinquent taxpayer after
receiving the statement prepared by the department later renders
to the department a true statement covering the same reporting
period, the department shall use such statement, adding the
penalty of ten percent (10%) and interest of one percent (1%)
per month or fractional part thereof 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. The department may suspend the
license issued under this article of any person who fails or
refuses to file required statements or reports and remit the tax
as required under this article;
(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 in W.S.
39-17-206(k);
(iv) Any supplier, refiner, terminal operator,
distributor, exporter or importer selling diesel fuels 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 diesel fuels 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) Any person who does not display the price per
gallon including all applicable taxes at which diesel fuels are
to be sold as provided by W.S. 39-17-203(c)(iii) 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 punishable
by a fine of not more than seven hundred fifty dollars
($750.00), imprisonment for not more than six (6) months, or
both;
(viii) Except as otherwise provided for by law, no
person shall operate a motor vehicle upon any public road or
highway in this state with dyed diesel fuel contained in the
tank or tanks which supply diesel fuel to the engine of the
motor vehicle. A state trooper or special enforcement officer,
may, during an inspection under W.S. 31-18-301 or during a
weight or safety inspection, withdraw and inspect any diesel
fuel. A state trooper or special enforcement officer may, upon
probable cause to believe that the vehicle is operating in
violation of this paragraph or other law, withdraw and inspect
any diesel fuel in the supply tank or tanks of the vehicle as
authorized by W.S. 31-1-203(b). Any person who violates this
subsection is guilty of a misdemeanor punishable by a fine of
not more than five hundred dollars ($500.00) or five dollars
($5.00) for every gallon of fuel involved, whichever is greater.
The penalty under this subsection shall increase with subsequent
violations by multiplying the penalty imposed by the number of
prior violations;
(ix) Repealed by Laws 1998, ch. 51, § 3.
(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.