Section 18-3-205 - Interfering with assessor; failure to return property; penalties(a) Any person interfering with the county assessor or deputy county assessor in the discharge of his duties, or any person refusing to allow the county assessor, deputy county assessor or representative of the department of revenue to examine any property pursuant to W.S. 39-13-103(b)(v), is guilty of a misdemeanor, and upon conviction shall be fined not more than seven hundred fifty dollars ($750.00), or imprisoned for not more than six (6) months in jail, or both.(b) Any person who fails to report taxable property as provided in W.S. 39-13-107(a)(i) may be assessed a civil fee of five dollars ($5.00) for every day the report is not filed, not to exceed two hundred fifty dollars ($250.00). Civil fees under this subsection shall be added to the assessment for that taxpayer.Amended by Laws 2021 , ch. 158, § 1, eff. 1/1/2022.