995.12(4)(e)(e) Quarterly escrow installments. To promote compliance with this section, the attorney general may promulgate rules requiring a tobacco product manufacturer subject to the requirements of sub. (2) (a) 3. to make the escrow deposits required in quarterly installments during the year in which the sales covered by such deposits are made. The attorney general may require production of information sufficient to enable the attorney general to determine the adequacy of the amount of the installment deposit.

995.12(5)(a)(a) License revocation and civil penalty. Upon a determination that a distributor has violated sub. (2) (c), the department may revoke or suspend the license of the distributor in the manner provided under s. 139.44 (4) and (7). Each stamp affixed and each sale of cigarettes or offer or possession to sell cigarettes in violation of sub. (2) (c) shall constitute a separate violation. For each violation the department may also impose a forfeiture in an amount not to exceed the greater of 500 percent of the retail value of the cigarettes or $5,000.

995.12(5)(b)(b) Contraband and seizure. Any cigarettes that have been sold, offered for sale, or possessed for sale, in this state, in violation of sub. (2) (c) shall be deemed contraband and such cigarettes shall be subject to seizure as provided under s. 139.40. All cigarettes that are seized shall be destroyed and not resold.

995.12(5)(c)(c) Injunction. The attorney general, on behalf of the department, may seek an injunction to restrain a threatened or actual violation of sub. (2) (c) or failure to comply with sub. (4) (a) or (d) by a distributor and to compel the distributor to comply with those subsections.

995.12(5)(d)(d) Unlawful sale and distribution. It shall be unlawful for a person to sell or distribute cigarettes or acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of sub. (2) (c). Section 139.44 (7), as it applies to violations under subchs. II and III of ch. 139, applies to a violation of this paragraph.

995.12(5)(e)(e) Unfair and deceptive trade practice. A person who violates sub. (2) (c) engages in an unfair and deceptive trade practice in violation of s. 100.20.

995.12(6)(6) Notice and review of determination. A determination of the attorney general to not include or to remove from the directory under sub. (2) (b) a brand family or tobacco product manufacturer shall be subject to review in the manner prescribed under ch. 227.

995.12(7)(7) Applicants for licenses. No person shall be issued a license or granted a renewal of a license to act as a distributor unless that person has certified in writing that the person will comply fully with this section.

995.12(8)(8) Dates. For the year 2003, the first report of distributors required by sub. (4) (a) shall be due 30 calendar days after November 27, 2003; the certifications by a tobacco product manufacturer described in sub. (2) (a) shall be due 45 calendar days after that date; and the directory described in sub. (2) (b) shall be published or made available within 90 calendar days after that date.

995.12(10)(10) Recovery of costs and fees by attorney general. In any action brought by the state to enforce this section, including an action under sub. (5) (c) the state shall be entitled to recover the costs of investigation and prosecution expert witness fees, court costs, and reasonable attorney fees.

995.12(11)(11) Transfer of profits for violations. If a court determines that a person has violated this section, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be transferred and paid to the state. Unless otherwise expressly provided, the remedies or penalties provided by this section are cumulative.

995.12(12)(12) Construction. If a court finds that the provisions of this section and of s. 995.10 conflict and cannot be harmonized, then the provisions of s. 995.10 shall control. If any part of this section causes s. 995.10 to no longer constitute a qualifying or model statute, as those terms are defined in the master settlement agreement, then that portion of this section is not valid.

995.15(1)(a)(a) “Department” means the department of revenue.

995.15(1)(b)(b) “Electronic vaping device” has the meaning given in s. 134.65 (1a) (b).

995.15(2)(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:

995.15(2)(a)(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.

995.15(2)(b)(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.

995.15(3)(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.

995.15(4)(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.

995.15(5)(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.

995.15(6)(6) Beginning September 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.

995.15(7)(a)(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.