In order to meet the requirements of W.S. 27-3-409(d), a five percent (5%) penalty is first assessed from the date of the Overpayment Notice. On the last day of the month of every six (6) month period following the first penalty, an additional five percent (5%) shall be assessed on any remaining unpaid balance. The remaining unpaid balance only includes the unpaid balance of the overpayment.
053-27 Wyo. Code R. § 27-1
Amended, Eff. 6/29/2018.