§ 11-38-108 — Assessments generally; refund of contributions; penalty for failure to pay or remit monies due or collected

(a) The rate of assessment may be adjusted from time to
time by the wheat marketing commission in order to cover any
later findings by the wheat marketing commission of the
estimated expenses or actual expenses that may be incurred in
connection with any research, marketing, utilization and
promotion program. The assessment shall not exceed two and one-
half cents ($.025) per bushel.
(b) All assessments made and levied pursuant to the
provisions of this act shall be paid by the respective grower
who is primarily liable therefor. An assessment shall be
collected from the grower by the first handler thereof,
warehouse, or elevator operator, and the handler shall remit to
the director all assessments so collected not later than the
fifteenth day of the month next succeeding the quarter in which
the wheat is sold or contracted in commercial channels. Any
handler within or without the state of Wyoming who fails or
neglects to collect an assessment from any grower and to remit
the collection to the director is guilty of a violation of this
act.
(c) In case of a pledge or mortgage of wheat as security
for a loan made from a governmental agency the assessment shall
be deducted from the proceeds of the loan at the time of the
disbursement of the loan. In case of an overage of wheat at the
time of settlement of the loan, the assessment shall be paid on
the overage. In case of a shortage at the time of settlement of
the loan, the over payment will be credited to the grower's
account. In case of purchase agreements under the federal price
support program, the assessment shall be made at the time of
final settlement. Wheat stored in private or public storage
within the state shall not be liable for assessment until sale
is made or loan secured.
(d) Any grower who by virtue of his activities or
circumstances is within the meaning of the term "handler" as
herein defined, or who shall sell, ship or otherwise dispose of
wheat to a handler or other person or store wheat outside the
jurisdiction of this act, shall forthwith remit to the director
the full amount of the assessment due. Wheat originating from
any state that collects a similar levy upon wheat, but bases
assessment upon the location of the first sale taking place
within its jurisdiction shall be treated as if the wheat were
grown within the state of Wyoming, being first handled by a
Wyoming handler. At the first commission meeting following July
1 of each year, the commission shall determine which states
collect a similar levy and shall then notify all domestic
handlers of those states.
(e) A person who has paid any monies as provided in this
act is entitled to a prompt refund of the contribution from the
commission. A claim for refund shall be made to the commission
not less than thirty (30) nor more than ninety (90) days from
the date of sale, on a form prescribed and furnished by the
commission. The claim refund form shall be duly acknowledged by
the person submitting the claim.
(f) The commission, before processing and making refund,
may require any additional information or affirmation under
penalty of perjury it deems necessary to determine the validity
of the claim for refund.
(g) Any person who fails to pay or remit any monies due or
collected as provided in this act is guilty of a misdemeanor.
Failure to so remit on each sale for which such monies are
payable constitutes a separate offense and is not affected by
any refund either pending at the time of the offense or made at
a later date. Upon conviction any person guilty of such
misdemeanor shall be subject to a fine of not more than fifty
dollars ($50.00).