Wyoming Corporate Tax Data
Question 9-What are the penalties for violating disclosure rules?
Detail Level:
Detailed Explanation
Citation:
Wyo. Stat. Ann.§39-13-102
Relevant Subsections:
(q)(v)
Relevant Language:
TITLE 39 - TAXATION AND REVENUE, CHAPTER 13 - AD VALOREM TAXATION, § 39-13-102 - ADMINISTRATION; CONFIDENTIALITY...(q)(i)All taxpayer returns and return information shall be confidential and, except as authorized below, no current or former official, officer, employee or agent of the state of Wyoming or any political subdivision thereof shall disclose any such information obtained by him in connection with his service as an officer or employee...
(v) Any person who negligently violates the provisions of this subsection is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00). Any person who intentionally violates the provisions of this subsection is guilty of a misdemeanor and upon conviction shall be fined not less than one thousand dollars ($1,000.00), but not more than five thousand dollars($5,000.00) and imprisoned for not more than one (1) year.
