Section 39-19-108 - Enforcement(a) Audits. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer. Any tax liability under W.S. 39-19-101 through 39-19-111 becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the state, to be recovered in an action on this title. The attorney general may bring an action at the request of the department in the name of the state to collect any tax liability of any taxpayer under W.S. 39-19-101 through 39-19-111.(b) Interest. There are no specific applicable provisions for interest in this chapter. (c) Penalties. There are no specific applicable provisions for penalties for this chapter. (d) Liens. There are no specific applicable provisions for liens for this chapter. (e) Tax sales. There are no specific applicable provisions for tax sales for this chapter.