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.

73,48 Section 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.

73,49 Section 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.

73,49c Section 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).

73,49d Section 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).

73,49e Section 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.

73,49f Section 49f. 230.08 (2) (e) 11. of the statutes is amended to read:

230.08 (2) (e) 11. Revenue — 7 8.

73,50 Section 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:

73,51 Section 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.

73,51m Section 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.

73,52 Section 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.

73,53 Section 53. 565.02 (8) (e) of the statutes is renumbered 565.02 (9) (a).

73,54 Section 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.

73,55 Section 55. 565.02 (9) (intro.) of the statutes is created to read:

565.02 (9) (intro.) The department may do all of the following:

73,56 Section 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.