In this paper a formulation of $U$(1) gauge theory on a fuzzy torus is discussed. The theory is regulated in both the infrared and ultraviolet. It can be thought of as a non-commutative version of lattice gauge theory on a periodic lattice. The construction of Wilson loops is particularly transparent in this formulation. Following Ishibashi, Iso, Kawai and Kitazawa, we show that certain Fourier modes of open Wilson lines are gauge invariant. We also introduce charged matter fields which can be thought of as fundamentals of the gauge group. These particles behave like charges in a strong magnetic field and are frozen into the lowest Landau levels. The resulting system is a simple matrix quantum mechanics which should reflect much of the physics of charged particles in strong magnetic fields.