§ 27-3-703 — Fraud by employing unit; refusal to furnish reports; failure to make required payments; failure to comply with injunction order; penalties

(a) No officer, agent or any other individual of an
employing unit shall knowingly make a false statement or
misrepresentation or knowingly fail to disclose a material fact
with the intention of preventing or reducing the payment of
benefits to any entitled individual, to avoid being subject to
this act or to avoid or reduce any contribution or other payment
required from an employing unit under this act, or willfully
fail or refuse to make any contribution or other payment. Any
such individual violating this subsection is guilty of a
misdemeanor punishable by imprisonment for not more than ninety
(90) days, a fine of not more than seven hundred fifty dollars
($750.00), or both. Each false statement, misrepresentation or
failure to disclose a material fact is a separate offense.
(b) Any employing unit or if the employing unit is a
corporation, any officer or director liable under W.S.
27-3-510(e), fraudulently failing to pay contributions required
under this act for a period of two (2) or more consecutive
calendar quarters or the total of which exceeds five hundred
dollars ($500.00), is guilty of a felony punishable by a fine of
not more than five thousand dollars ($5,000.00), imprisonment
for not more than five (5) years, or both.
(c) Any officer, agent or other individual of an employing
unit who willfully refuses or fails to furnish any report or to
produce or permit the inspection of records required by this act
is guilty of a misdemeanor. Each day of any failure or refusal
is a separate offense.
(d) Any employing unit failing to comply with a court
order issued pursuant to W.S. 27-3-502(h), or any partner or
corporate officer of the employing unit aiding or assisting the
employing unit in not complying with the court order, is guilty
of a misdemeanor.
(e) This section shall not preclude prosecution under any
other applicable state law.