(a) Except as provided in sub. (2m) and s. 108.16 (8) (m), any person 8
who knowingly makes a false statement or representation in connection with any 9
report or as to any information duly required by the department under this chapter, 10
or who knowingly refuses or fails to keep any records or to furnish any reports or 11
information duly required by the department under this chapter,
shall be fined not
12less than $100 nor more than $500, or imprisoned not more than 90 days or both; and
1each may be penalized as provided in par. (b). Each
such false statement or 2
representation and every day of such refusal or failure constitutes a separate offense.
(b) Whoever violates par. (a):
1. For a first conviction, is guilty of a Class I felony.
2. For a 2nd conviction, is guilty of a Class H felony.
3. For a 3rd or subsequent conviction, is guilty of a Class G felony.".