§ 27-3-706 — 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 W.S. 27-3-507 or any
other provision of this act related to determining the
assignment of a contribution rate, or who knowingly advises
another to violate the requirements of W.S. 27-3-507 or any
other provision of this act related to determining the
assignment of a contribution 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 rate assignable under W.S. 27-3-503. 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%) of taxable wages shall be imposed for that year.
This penalty may exceed the maximum assignable rate;
(ii) A person who is not an employer shall be subject
to a civil penalty of not more than fifty thousand dollars
($50,000.00). Funds received by the division under this
paragraph shall be paid over to the state treasurer to be
credited to the public school fund of the county in which the
violation for which the penalty imposed occurred;
(iii) In addition to the penalty imposed pursuant to
paragraphs (i) and (ii) of this subsection, any violation or
attempted violation of W.S. 27-3-507 or any other provision of
this act related to determining the assignment of a contribution
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. The fine under this
paragraph shall be paid over to the state treasurer to be
credited to the public school fund of the county in which the
violation for which the penalty imposed occurred.