When the Division requires a habitually delinquent employer to post a bond pursuant to W.S. 27-3-510(d), the amount of the bond shall be equal to the greatest amount of taxes owed by that employer in any one of the last three years. This bond is the property of the Division, and cannot be used for any purpose except the payment of debts due to the Division.
053-9 Wyo. Code R. § 9-9