Chapter 3 - Taxation
CHAPTER 3 - TAXATION
12-3-101. Excise tax to be paid; limitation on liquor or malt beverageimportation; penalties.
(a) An excise tax is assessed and shall be collected by thecommission equal to three-fourths of one cent ($.0075) per one hundred (100)milliliters (3.4 ounces) or fraction thereof on fermented liquors, two andone-half cents ($.025) per one hundred (100) milliliters (3.4 ounces) orfraction thereof on spirituous liquors and one-half cent ($.005) per liter(33.8 ounces) or fraction thereof on malt beverages. The appropriate excise taxshall be collected on all alcoholic or malt beverages sold, offered for sale oruse in this state.
(b) It is unlawful for any licensee to receive or possess anyalcoholic or malt beverage upon which state excise taxes have not been paid.
(c) Any licensee or permittee who violates subsection (b) ofthis section is guilty of a misdemeanor and upon conviction shall be fined notmore than five hundred dollars ($500.00), imprisoned for not more than one (1)year, or both.
(d) No person shall, without authorization from the commissionor by law, personally transport alcoholic liquor or malt beverages into Wyomingfor sale, use or consumption in the state when the applicable state excise taxhas not been paid. No person shall import or transport at any given time morethan three (3) liters of alcoholic liquor excluding wine, nine (9) liters ofwine or five (5) gallons of malt beverage for the personal use of the possessorinto Wyoming if the applicable state taxes have not been paid. This subsectionshall not apply to a person importing manufactured wine in accordance with theprovisions of W.S. 12-2-204.
(e) Any person importing or transporting alcoholic liquor inviolation of subsection (d) of this section is guilty of a misdemeanor. Allalcoholic liquor or malt beverages illegally imported or transported shall beforfeited and delivered to the commission for disposition as inventory stock.
12-3-102. Confiscation authorized; disposition; when seizurepermitted.
(a) When an authorized inspector discovers alcoholic liquors ormalt beverages upon which excise taxes have not been paid in the possession ofa licensee, he shall take possession of and hold the alcoholic liquors or maltbeverages as evidence against the offender. If the offender is convicted of aviolation of W.S. 12-3-101, the court shall order that the untaxed liquor orbeverage be delivered to the commission, if merchantable, where it will beadded to its stock and sold in the usual course of business. If the liquors orbeverages are determined to be nonmerchantable, the court shall order theirdestruction.
(b) Whenever an inspector, agent or employee of the commissionor any peace officer of the state lawfully discovers alcoholic liquors or maltbeverages which have been unlawfully imported or transported, he may seize thealcoholic liquor or malt beverage and packages in which they are contained foruse as evidence and shall not be removed from state control upon writ ofreplevin or other like process.