(a) Each member of an Employer Group formed by employers as defined under (A) in Section 1 of this rule shall be liable individually or collectively for past due payments owing to the Division by any member of the group.
(b) A governmental entity which apportions and allocates funds for budgetary purposes to one or more members of an Employer Group as defined under (B) in Section 1 of this rule, upon notification of past due payment or payments owing to the Division by such member or members, shall be ultimately responsible for such payments should the individual member or members fail to make payments as due.
053-17 Wyo. Code R. § 17-12