§ 39-18-108 — Enforcement

Wyoming § 39-18-108

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 18: CIGARETTE TAXES

Text

(a) Audits. There are no specific applicable provisions
for audits for this chapter.
(b) Interest. There are no specific applicable provisions
for interest for this chapter.
(c) Penalties. The following shall apply:
(i) Any package of cigarettes found in this state
without stamps, imprints or impressions affixed thereto as
provided by this article is contraband goods and may be seized
without a warrant by the department, with board approval, or any
peace officer of this state when so directed by the department.
This section does not apply to cigarettes in the original
unopened shipping package in the possession of or in transit to
a licensed wholesaler or to owners of cigarettes not willfully
or intentionally evading the tax imposed by this article;
(ii) The following acts are misdemeanors punishable
by a fine of not more than one hundred dollars ($100.00) or
imprisonment in the county jail for not more than six (6) months
or both:
(A) Selling or distributing nicotine products as
a wholesaler without a license;
(B) Selling, offering to sell, displaying for
sale or possessing with intent to sell cigarettes without proper
stamps, imprints or impressions;
(C) Evading or aiding or abetting any person to
evade the payment of the taxes imposed by this article;
(D) Making any false or fraudulent return.
(iii) Each act in violation of paragraphs (ii) and
(vii) through (xi) of this subsection is a separate offense;
(iv) The penalties specified in paragraphs (ii),
(iii) and (vii) through (xi) of this subsection are in addition
to the provisions of paragraph (i) of this subsection and
subsection (e) of this section;
(v) The department may revoke the license of any
wholesaler violating any provision of this article after a
hearing. No license shall be issued to a wholesaler for two (2)
years following revocation of his license;
(vi) Any person who purchases any nicotine product
for resale in this state from other than a licensed wholesaler
is liable for the tax and any penalties and interest imposed
under this paragraph as if he were a wholesaler under this act
and shall pay an additional penalty of twenty-five percent (25%)
of any tax due. Any wholesaler or other person who fails to file
any return or to pay any tax within the time required or
permitted by this subsection shall be subject to a penalty of
five percent (5%) of the amount of the tax due, plus one percent
(1%) of the tax for each month of delinquency or fraction
thereof. The department may waive all or any part of this
penalty for good cause shown;
(vii) Any person who does any act prohibited by this
article, or omits, neglects or refuses to comply with any duty
imposed upon him by this article, or causes not to be done any
of the things required by this article, or does any act
prohibited by this article, may, in addition to any other
penalty provided by this article, be liable for a penalty of not
to exceed one thousand dollars ($1,000.00) or five (5) times the
retail value of the nicotine product at issue, whichever is
lesser, to be recovered in a civil action;
(viii) Any person who fails to pay any tax imposed by
this article at the time prescribed by law or department rule or
regulation may, in addition to any other penalty provided by
this article, be liable for a penalty of not to exceed five (5)
times the tax due, but unpaid, to be recovered in a civil
action;
(ix) Any fixture, equipment or other personal
property used by a nicotine product wholesaler or retailer to
commit any of the following acts shall be subject to forfeiture
to the state, if the retail value of the cigarettes involved or
any tax involved in the act exceeds five hundred dollars
($500.00):
(A) Failing to keep or make any record, return,
report or inventory required by this article, if the failure was
with the intent to defraud the state;
(B) Keeping or making any false or fraudulent
record, return, report or inventory required under this article;
(C) Refusing to pay any tax imposed by this
article;
(D) Attempting in any manner to evade or defeat
the requirements of this article.
(x) Any person who, with intent to defraud, fails to
comply with any requirement of this article or regulation
prescribed hereunder may, in addition to any other penalty
provided in this article, for each such offense, be fined not to
exceed ten thousand dollars ($10,000.00), or be imprisoned for
not to exceed one (1) year, or both;
(xi) Notwithstanding any other provision of law, the
sale or possession for sale of counterfeit cigarettes with the
intent to defraud by a cigarette manufacturer, importer,
wholesaler or retailer may result in the seizure of the product
and related machinery by the department or any law enforcement
agency and shall be punishable as provided in this paragraph.
As used in this paragraph, "counterfeit cigarettes" means
cigarettes which have a false manufacturing label or any package
of cigarettes which bears a counterfeit tax stamp. Any
counterfeit cigarettes seized by the department under paragraph
(i) of this subsection shall be destroyed. The following
penalties shall apply:
(A) A first violation involving a total quantity
of less than two (2) cartons of cigarettes may be punishable by
a fine of not to exceed one thousand dollars ($1,000.00) or five
(5) times the retail value of the cigarettes involved, whichever
is less;
(B) A subsequent violation involving a total
quantity of less than two (2) cartons of cigarettes may be
punishable by a fine of not to exceed five thousand dollars
($5,000.00) or five (5) times the retail value of the cigarettes
involved, whichever is greater;
(C) A first violation involving a total quantity
of two (2) cartons of cigarettes or more may be punishable by a
fine of not to exceed two thousand dollars ($2,000.00) or five
(5) times the retail value of the cigarettes involved, whichever
is less;
(D) A subsequent violation involving a quantity
of two (2) cartons of cigarettes or more shall be punishable by
a fine of not to exceed fifty thousand dollars ($50,000.00).
(xii) Any penalty collected under the provisions of
this subsection shall be deposited in the public school fund of
the appropriate county as required by article 7, section 5 of
the Wyoming constitution.
(d) Liens. There are no specific applicable provisions for
liens for this chapter.
(e) Tax sales. Cigarettes seized in accordance with
paragraph (c)(i) of this section shall be sold by the department
to a licensed wholesaler to the best advantage of the state.
Proceeds from the sale shall be remitted to the state treasurer
for deposit into the general fund. The licensed wholesaler
purchasing the cigarettes shall pay taxes and affix stamps,
imprints or impressions as provided by this article on
cigarettes so purchased.