§ 12-3-101 — Excise tax to be paid; limitation on liquor or malt beverage importation; penalties

Wyoming § 12-3-101

• Jurisdiction: Wyoming
• Title 12: Alcoholic Beverages
• Ch. 3: TAXATION

Text

(a) An excise tax is assessed and shall be collected by
the division equal to three-fourths of one cent ($.0075) per one
hundred (100) milliliters (3.4 ounces) or fraction thereof on
wine, two and one-half cents ($.025) per one hundred (100)
milliliters (3.4 ounces) or fraction thereof on spirituous
liquors and one-half cent ($.005) per liter (33.8 ounces) or
fraction thereof on malt beverages. The appropriate excise tax
shall be collected on all alcoholic or malt beverages sold,
offered for sale or use in this state.
(b) It is unlawful for any licensee to receive or possess
any alcoholic or malt beverage upon which state excise taxes
have not been paid.
(c) Any licensee or permittee who violates subsection (b)
of this section is guilty of a misdemeanor and upon conviction
shall be fined not more than five hundred dollars ($500.00),
imprisoned for not more than one (1) year, or both.
(d) No person shall, without authorization from the
division or by law, personally transport alcoholic liquor or
malt beverages into Wyoming for sale, use or consumption in the
state when the applicable state excise tax has not been paid. No
person shall import or transport at any given time more than
three (3) liters of alcoholic liquor excluding wine, nine (9)
liters of wine or five (5) gallons of malt beverage for the
personal use of the possessor into Wyoming if the applicable
state taxes have not been paid. This subsection shall not apply
to a person importing manufactured wine in accordance with the
provisions of W.S. 12-2-204.
(e) Any person importing or transporting alcoholic liquor
in violation of subsection (d) of this section is guilty of a
misdemeanor. All alcoholic liquor or malt beverages illegally
imported or transported shall be forfeited and delivered to the
division for disposition as inventory stock.