Amendment ASA2-AB250

AB250-ASA2,19,21 139.38 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its Internet site, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.

AB250-ASA2,43 Section 43 . 139.44 (2) of the statutes is amended to read:

AB250-ASA2,20,2 139.44 (2) Any person who makes or signs any false or fraudulent report or who attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the evasion or attempted evasion of that tax may be fined not more than $10,000 or imprisoned for not more than 9 months or both.

AB250-ASA2,44 Section 44 . 139.44 (2m) of the statutes is created to read:

AB250-ASA2,20,6 139.44 (2m) Any person who evades or attempts to evade, or who aids or abets the evasion or attempted evasion of, a tax imposed under s. 139.31 or 139.76 is guilty of the following:

AB250-ASA2,20,7 (a) A Class A misdemeanor if the amount of the tax is no more than $2,500.

AB250-ASA2,20,9 (b) A Class I felony if the amount of the tax is more than $2,500, but no more than $5,000.

AB250-ASA2,20,11 (c) A Class H felony if the amount of the tax is more than $5,000, but no more than $10,000.

AB250-ASA2,20,13 (d) A Class G felony if the amount of the tax is more than $10,000, but no more than $100,000.

AB250-ASA2,20,14 (e) A Class F felony if the amount of the tax is more than $100,000.

AB250-ASA2,45 Section 45. 139.44 (8) (a) of the statutes is amended to read:

AB250-ASA2,20,18 139.44 (8) (a) If the number of cigarettes does not exceed 6,000, a fine of 200, the person may be fined not more than $200 or imprisonment imprisoned for not more than 6 months or both.

AB250-ASA2,46 Section 46. 139.44 (8) (am) of the statutes is created to read:

AB250-ASA2,20,22 139.44 (8) (am) If the number of cigarettes exceeds 200 but does not exceed 3,000, the person may be fined not more than $1,000 or imprisoned for not more than one year or both.

AB250-ASA2,47 Section 47. 139.44 (8) (b) and (c) of the statutes are amended to read:

AB250-ASA2,21,3 139.44 (8) (b) If the number of cigarettes exceeds 6,000 3,000 but does not exceed 36,000, a fine of not more than $1,000 or imprisonment for not more than one year in the county jail or both 5,000, the person is guilty of a Class I felony.

AB250-ASA2,21,5 (c) If the number of cigarettes exceeds 36,000 5,000 but does not exceed 10,000, the person is guilty of a Class I H felony.

AB250-ASA2,48 Section 48. 139.44 (8) (d) of the statutes is created to read:

AB250-ASA2,21,8 139.44 (8) (d) If the number of cigarettes exceeds 10,000, the person is guilty of a Class F felony.

AB250-ASA2,49 Section 49. 139.82 (6) of the statutes is amended to read:

AB250-ASA2,21,17 139.82 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its Internet site, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.

AB250-ASA2,50 Section 50. 230.36 (1m) (b) 2. (intro.) of the statutes is amended to read:

AB250-ASA2,21,25 230.36 (1m) (b) 2. (intro.) A conservation warden, conservation patrol boat captain, conservation patrol boat engineer, member of the state patrol, state motor vehicle inspector, University of Wisconsin System police officer, security officer, or security person, other state facilities police officer, special tax agent, excise tax investigator employed by the department of revenue and authorized to act under s. 73.031, and special criminal investigation agent employed by the department of justice at all times while:

AB250-ASA2,51 Section 51. 230.36 (2m) (a) 9. of the statutes is amended to read:

AB250-ASA2,22,3 230.36 (2m) (a) 9. A excise tax investigator special agent employed by the department of revenue who is authorized to act under s. 73.031.

AB250-ASA2,52 Section 52. 565.01 (6c) of the statutes is created to read:

AB250-ASA2,22,6 565.01 (6c) “Special agent” means any employee of the department authorized to act under s. 73.031.

AB250-ASA2,53 Section 53. 565.02 (8) (e) of the statutes is renumbered 565.02 (9) (a).

AB250-ASA2,54 Section 54. 565.02 (8) (f) of the statutes is renumbered 565.02 (9) (b) and amended to read:

AB250-ASA2,22,13 565.02 (9) (b) If the division of criminal investigation in the department of justice chooses not to investigate a report under par. (e), coordinate Coordinate an investigation of the suspected gaming-related criminal activity with local law enforcement officials and district attorneys.

AB250-ASA2,55 Section 55. 565.02 (9) (intro.) of the statutes is created to read:

AB250-ASA2,22,15 565.02 (9) (intro.) The department may do all of the following:

AB250-ASA2,56 Section 56. 565.17 (5) (a) of the statutes is amended to read:

AB250-ASA2,22,20 565.17 (5) (a) No Except as provided under par. (d), no employee in the lottery division of the department or the secretary, deputy secretary, or assistant deputy secretary of revenue and no member of such a person's immediate family, as defined in s. 19.42 (7), may purchase a lottery ticket or lottery share.

AB250-ASA2,57 Section 57. 565.17 (5) (d) of the statutes is created to read:

AB250-ASA2,23,2 565.17 (5) (d) An employee in the lottery division of the department may purchase a lottery ticket or lottery share if the purchase is on behalf of the lottery division of the department and is a part of an official lottery investigation. No person may share or assign a lottery ticket or lottery share purchased under this paragraph and no person may claim any prize or winnings from a lottery ticket or lottery share purchased under this paragraph.

AB250-ASA2,58 Section 58. 565.40 (title) of the statutes is amended to read:

AB250-ASA2,23,5 565.40 (title) Department of justice enforcement Enforcement authority.

AB250-ASA2,59 Section 59. 565.40 (4) of the statutes is created to read:

AB250-ASA2,23,11 565.40 (4) Police powers. The department may enforce violations of this chapter, and special agents may exercise their arrest authority under s. 73.031 to enforce violations of this chapter. This subsection does not deprive or relieve other law enforcement or peace officers of the power and duty to enforce violations of this chapter.

AB250-ASA2,60 Section 60. 565.50 (2) of the statutes is amended to read:

AB250-ASA2,23,15 565.50 (2) Any person who alters or , forges, counterfeits, or illegally obtains a lottery ticket or share or intentionally utters or transfers an altered or, forged, counterfeit, or illegally obtained lottery ticket or share is guilty of a Class I felony.

AB250-ASA2,61 Section 61. 565.50 (2m) of the statutes is created to read:

AB250-ASA2,23,19 565.50 (2m) Any person who claims a lottery prize from a winning lottery ticket or share and then transfers the same winning lottery ticket or share to another person is guilty of a Class I felony.

AB250-ASA2,62 Section 62. 565.50 (3) of the statutes is amended to read:

AB250-ASA2,23,24 565.50 (3) Any person who possesses an altered or, forged, counterfeit, or illegally obtained lottery ticket or share, or a winning lottery ticket or share for which the prize has been previously claimed, with intent to defraud shall be fined not more than $10,000 or imprisoned for not more than 9 months or both.

AB250-ASA2,63 Section 63. 565.50 (4) of the statutes is created to read:

AB250-ASA2,24,5 565.50 (4) Any person who transfers a lottery ticket or share to another person, presents a transferred lottery ticket or share for payment of a lottery prize, or claims a lottery prize from a transferred ticket or share with intent to avoid withholding under s. 565.30 (4), (5), (5m), or (5r) shall be fined not more than $10,000 or imprisoned for not more than 9 months or both.

AB250-ASA2,64 Section 64. 946.82 (4) of the statutes is amended to read:

AB250-ASA2,24,21 946.82 (4) “Racketeering activity" means any activity specified in 18 USC 1961 (1) in effect as of April 27, 1982, or the attempt, conspiracy to commit, or commission of any of the felonies specified in: chs. 945 and 961, subch. V of ch. 551, and ss. 49.49, 134.05, 139.44 (1), (2m), and (8), 180.0129, 181.0129, 185.825, 201.09 (2), 215.12, 221.0625, 221.0636, 221.0637, 221.1004, 553.41 (3) and (4), 553.52 (2), 940.01, 940.19 (4) to (6), 940.20, 940.201, 940.203, 940.21, 940.30, 940.302 (2), 940.305, 940.31, 941.20 (2) and (3), 941.26, 941.28, 941.298, 941.31, 941.32, 942.09, 943.01 (2), (2d), or (2g), 943.011, 943.012, 943.013, 943.02, 943.03, 943.04, 943.05, 943.06, 943.10, 943.20 (3) (bf) to (e), 943.201, 943.203, 943.23 (1g), (2) and (3), 943.24 (2), 943.27, 943.28, 943.30, 943.32, 943.34 (1) (bf), (bm), and (c), 943.38, 943.39, 943.40, 943.41 (8) (b) and (c), 943.50 (4) (bf), (bm), and (c) and (4m), 943.60, 943.70, 943.76, 943.81, 943.82, 943.83, 943.84, 943.85, 943.86, 943.87, 943.88, 943.89, 943.90, 944.21 (5) (c) and (e), 944.32, 944.34, 945.03 (1m), 945.04 (1m), 945.05 (1), 945.08, 946.10, 946.11, 946.12, 946.13, 946.31, 946.32 (1), 946.48, 946.49, 946.61, 946.64, 946.65, 946.72, 946.76, 946.79, 947.015, 948.05, 948.051, 948.08, 948.12, and 948.30.

AB250-ASA2,65 Section 65. Effective dates. This act takes effect on the day after publication, except as follows:

AB250-ASA2,25,2 (1) Retail sale of electronic vaping devices. The treatment of ss. 134.65 (title), (1), (1g), (1r), (2m), (3m), (4), (5m), and (8), and 134.66 (1) (g), the renumbering and amendment of s. 134.65 (1m), and the creation of s. 134.65 (1m) (a) 1., 2., and 3. and (b) take effect on the 90th day after the day of publication.

AB250-ASA2,25,3 (End)