26-4-105. Premium taxes; commissioner to collect tax; failure to pay.
(a) The taxes imposed under W.S. 26-4-103 shall be collected by the commissioner.
(b) If the insurer does not pay the tax on or before March 31 of the year in which due, the tax is delinquent, and the commissioner may enforce payment thereof by the seizure, distraint and sale of any of the insurer's property within Wyoming or by any other lawful means. If the tax is delinquent, the commissioner shall suspend or revoke the insurer's certificate of authority.