73,43Section 43. 139.44 (2) of the statutes is amended to read: 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.
73,44Section 44. 139.44 (2m) of the statutes is created to read: 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:
(a) A Class A misdemeanor if the amount of the tax is no more than $2,500.
(b) A Class I felony if the amount of the tax is more than $2,500, but no more than $5,000.
(c) A Class H felony if the amount of the tax is more than $5,000, but no more than $10,000.
(d) A Class G felony if the amount of the tax is more than $10,000, but no more than $100,000.
(e) A Class F felony if the amount of the tax is more than $100,000.
73,45Section 45. 139.44 (8) (a) of the statutes is amended to read: 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.
73,46Section 46. 139.44 (8) (am) of the statutes is created to read: 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.
73,47Section 47. 139.44 (8) (b) and (c) of the statutes are amended to read: 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.
(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.
73,48Section 48. 139.44 (8) (d) of the statutes is created to read: 139.44 (8) (d) If the number of cigarettes exceeds 10,000, the person is guilty of a Class F felony.
73,49Section 49. 139.82 (6) of the statutes is amended to read: 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 website, 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.
73,49cSection 49c. 185.043 (2) of the statutes is amended to read: 185.043 (2) If the cooperative is formed for purposes of operating as a small winery cooperative wholesaler under s. 125.545, 3 or more individuals, at least one of whom must be a resident and all of which must be owners of small wineries certified by the division of alcohol beverages in the department of revenue under s. 125.545 (6) (a), may form a cooperative by signing, acknowledging, and filing articles. Membership in a cooperative formed under this subsection is limited to small wineries certified by the department of revenue division of alcohol beverages under s. 125.545 (6) (a).
73,49dSection 49d. 185.043 (2) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read: 185.043 (2) If the cooperative is formed for purposes of operating as a small winery cooperative wholesaler under s. 125.545, 3 or more individuals, at least one of whom must be a resident and all of which must be owners of small wineries or small manufacturers certified by the division of alcohol beverages in the department of revenue under s. 125.545 (6) (a), may form a cooperative by signing, acknowledging, and filing articles. Membership in a cooperative formed under this subsection is limited to small wineries or small manufacturers certified by the division of alcohol beverages under s. 125.545 (6) (a).
73,49eSection 49e. 227.52 (1) of the statutes is amended to read: 227.52 (1) Decisions of the department of revenue other than decisions relating to alcohol beverage permits issued under ch. 125.
73,49fSection 49f. 230.08 (2) (e) 11. of the statutes is amended to read: 230.08 (2) (e) 11. Revenue — 7 8.
73,50Section 50. 230.36 (1m) (b) 2. (intro.) of the statutes is amended to read: 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 special agent employed by the department of revenue who is authorized to act under s. 73.031, and special criminal investigation agent employed by the department of justice at all times while:
73,51Section 51. 230.36 (2m) (a) 9. of the statutes is amended to read: 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.
73,51mSection 51m. 346.657 (1) of the statutes, as affected by 2023 Wisconsin Act 9, is amended to read: 346.657 (1) If a court imposes a fine or a forfeiture for a violation of s. 346.62 or 346.63 (1) or (5), or a local ordinance in conformity therewith, or s. 346.63 (2) or (6) or 940.25, or s. 940.09 where the offense involved the use of a vehicle, it shall impose a safe ride program surcharge under ch. 814 in an amount of $50 $75 in addition to the fine or forfeiture, plus costs, fees, and other surcharges imposed under ch. 814.
73,52Section 52. 565.01 (6c) of the statutes is created to read: 565.01 (6c) “Special agent” means any employee of the department authorized to act under s. 73.031.
73,53Section 53. 565.02 (8) (e) of the statutes is renumbered 565.02 (9) (a). 73,54Section 54. 565.02 (8) (f) of the statutes is renumbered 565.02 (9) (b) and amended to read: 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.
73,55Section 55. 565.02 (9) (intro.) of the statutes is created to read: 565.02 (9) (intro.) The department may do all of the following:
73,56Section 56. 565.17 (5) (a) of the statutes is amended to read: 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.
73,57Section 57. 565.17 (5) (d) of the statutes is created to read: 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.
73,58Section 58. 565.40 (title) of the statutes is amended to read: 565.40 (title) Department of justice enforcement Enforcement authority.
73,59Section 59. 565.40 (4) of the statutes is created to read: 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.
73,60Section 60. 565.50 (2) of the statutes is amended to read: 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.
73,61Section 61. 565.50 (2m) of the statutes is created to read: 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.
73,62Section 62. 565.50 (3) of the statutes is amended to read: 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.
73,63Section 63. 565.50 (4) of the statutes is created to read: 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.
73,64Section 64. 946.82 (4) of the statutes, as affected by 2023 Wisconsin Act 10, is amended to read: 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 (2) and (3), 943.231 (1), 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.
73,64aSection 64a. 995.15 of the statutes is created to read: 995.15 Electronic vaping device directory. (1) In this section:
(a) “Department” means the department of revenue.
(b) “Electronic vaping device” has the meaning given in s. 134.65 (1a) (b).
(2) No later than July 1, 2025, and annually thereafter, every manufacturer of electronic vaping devices that are sold in this state, either directly by the manufacturer or through a distributor, wholesaler, retailer, or similar intermediary, shall certify to the department, on a form and in the manner prescribed by the department, that the manufacturer shall comply with this section and that either of the following apply:
(a) The manufacturer has received a marketing authorization or similar order for the electronic vaping device from the U.S. food and drug administration pursuant to 21 USC 387j.
(b) The electronic vaping device was marketed in the United States as of August 8, 2016, the manufacturer submitted a pre-market tobacco product application for the electronic vaping device to the U.S. food and drug administration pursuant to 21 USC 387j on or before September 9, 2020, and either the application remains under review by the U.S. food and drug administration or a final decision on the application has not otherwise taken effect.
(3) At the time a manufacturer of electronic vaping devices submits the form under sub. (2), a manufacturer of electronic vaping devices shall submit, in the manner prescribed by the department, a form that separately lists each of the manufacturer’s electronic vaping devices that are available for sale in this state. The manufacturer shall submit with the form, and in each year thereafter, a payment equal to the number of devices listed on the form, multiplied by $500.
(4) The submissions to the department under subs. (2) and (3) shall include a copy of the marketing authorization or similar order for the electronic vaping device issued by the U.S. food and drug administration pursuant to 21 USC 387j, as provided under sub. (2) (a), or evidence that the pre-market tobacco product application for the electronic vaping device was submitted to the U.S. food and drug administration, as provided under sub. (2) (b), and a final decision on the application has not otherwise taken effect.
(5) A manufacturer that is required to submit a certification form under this section shall notify the department within 30 days of any material change to the information contained in the certification form, including the issuance or denial of a marketing authorization or similar order by the U.S. food and drug administration pursuant to 21 USC 387j, as provided under sub. (2) (a), or any other order or action by the U.S. food and drug administration that affects the ability of the electronic vaping device to be introduced or delivered into interstate commerce for commercial distribution in the United States.
(6) Beginning March 1, 2025, the department shall maintain and make publicly available on its website a directory that lists all electronic vaping device manufacturers and electronic vaping devices for which certification forms have been submitted and shall update the directory at least monthly to ensure accuracy.
(7) (a) The department shall provide manufacturers notice and an opportunity to cure deficiencies in the directory maintained under sub. (6) before removing manufacturers or electronic vaping devices from the directory. The department may remove a manufacturer or the manufacturer’s devices from the directory no sooner than 15 business days after the date on which the department sends the manufacturer notice under this paragraph. The department shall send the notice under this paragraph by email or facsimile to the email address or facsimile number provided by the manufacturer in the manufacturer’s most recent certification submitted under this section.
(b) A manufacturer that receives notice under par. (a) has no more than 15 business days to respond to the notice and provide sufficient information, as determined by the department, in order for the manufacturer or the manufacturer’s electronic vaping devices to remain in the directory maintained under sub. (6).
(c) A determination by the department to not include or to remove from the directory maintained under sub. (6) a manufacturer or an electronic vaping device shall be subject to review by the filing of a civil action for prospective declaratory or injunctive relief.
(8) If an electronic vaping device is removed from the directory maintained under sub. (6), each retailer, distributor, and wholesaler that has such a device in its inventory shall remove the device from its inventory no later 21 days after the date on which the device is removed from the directory and return the device to the manufacturer for disposal. After 21 days following removal from the directory, the electronic vaping devices of a manufacturer identified in the notice under sub. (7) (a) are subject to seizure, forfeiture, and destruction, and may not be purchased or sold in this state. The cost of such seizure, forfeiture, and destruction shall be borne by the person from whom the electronic vaping devices are confiscated.
(9) (a) Beginning March 1, 2025, or on the date that the department first makes the directory maintained under sub. (6) available for public inspection on its website, whichever is later, the department shall impose on each retailer who sells or offers for sale an electronic vaping device in this state that is not included in the directory a forfeiture of $1,000 per day for each electronic vaping device offered for sale in violation of this section until each such device is no longer offered for sale in this state or until each such device is properly listed on the directory pursuant to this section.
(b) Beginning March 1, 2025, or on the date that the department first makes the directory maintained under sub. (6) available for public inspection on its website, whichever is later, the department shall impose on each manufacturer of an electronic vaping device that is sold in this state, but not included in the directory a forfeiture of $1,000 per day for each electronic vaping device offered for sale in violation of this section until each such device is no longer offered for sale in this state or until each such device is properly listed on the directory pursuant to this section.
(c) Any retailer, distributor, wholesaler, or manufacturer who violates this section engages in an unfair and deceptive trade practice in violation of s. 100.20.
(10) Section 139.82, as it applies to records and inspections under subch. III of ch. 139, applies to records and inspections under this section.
(11) (a) Any electronic vaping device sold, offered for sale, or possessed for sale, in this state, in violation of this section shall be deemed contraband and such devices shall be subject to seizure in the manner provided under s. 139.40 for the seizure of cigarettes. All electronic vaping devices that are seized as provided under this paragraph shall be destroyed and not resold.
(b) The duly authorized employees of the department have all necessary police powers to prevent violations of this section.
(12) (a) Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this section.
(b) The state shall be entitled to recover the costs of investigation, expert witness fees, court costs, and reasonable attorney fees for any action brought by the state to enforce this section.
(13) Section 995.12 (3), as it applies to an agent for service of process under s. 995.12, applies to an agent for service of process under this section.
(14) The department may promulgate rules to administer this section.
(15) No later than July 1, 2026, and annually thereafter, the department shall provide a report to the legislature, as provided under s. 13.172 (2), regarding the status of the directory maintained under sub. (6), manufacturers and electronic vaping devices included in the directory, revenue and expenditures related to administration of this section, and enforcement activities undertaken pursuant to this section.
73,64bSection 64b. Tax 8.87 of the administrative code is repealed. 73,64cSection 64c. Nonstatutory provisions. (1) Transfer of alcohol beverages regulation and enforcement functions.
(a) Definitions. In this subsection:
