37-2-109. Uniform assessment regarding telecommunications, gas, electric, water and pipeline service; penalty for violations. Any person who violates or fails to comply with any provision of this act, or fails, omits, neglects, or refuses to observe or comply with any requirement, direction or decision of the director of revenue relating thereto, or to file any report as may be required by him, within the time specified, shall be subject to a penalty of not more than five thousand dollars ($5,000.00) for each and every offense.
Wyoming Legal Code