SB268,,122 (e) A Class F felony if the amount of the tax is more than $100,000.

SB268,45 Section 45. 139.44 (8) (a) of the statutes is amended to read:

SB268,,124 139.44 (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.

SB268,46 Section 46. 139.44 (8) (am) of the statutes is created to read:

SB268,,126 139.44 (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.

SB268,47 Section 47. 139.44 (8) (b) and (c) of the statutes are amended to read:

SB268,,128 139.44 (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.

SB268,,129 (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.

SB268,48 Section 48. 139.44 (8) (d) of the statutes is created to read:

SB268,,131 139.44 (8) (d) If the number of cigarettes exceeds 10,000, the person is guilty of a Class F felony.

SB268,49 Section 49. 139.82 (6) of the statutes is amended to read:

SB268,,133 139.82 (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.

SB268,50 Section 50. 230.36 (1m) (b) 2. (intro.) of the statutes is amended to read:

SB268,,135 230.36 (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:

SB268,51 Section 51. 230.36 (2m) (a) 9. of the statutes is amended to read:

SB268,,137 230.36 (2m) (a) 9. A excise tax investigator special agent employed by the department of revenue who is authorized to act under s. 73.031.

SB268,52 Section 52. 565.01 (6c) of the statutes is created to read:

SB268,,139 565.01 (6c) “Special agent” means any employee of the department authorized to act under s. 73.031.

SB268,53 Section 53. 565.02 (8) (e) of the statutes is renumbered 565.02 (9) (a).

SB268,54 Section 54. 565.02 (8) (f) of the statutes is renumbered 565.02 (9) (b) and amended to read:

SB268,,142 565.02 (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.

SB268,55 Section 55. 565.02 (9) (intro.) of the statutes is created to read:

SB268,,144 565.02 (9) (intro.) The department may do all of the following:

SB268,56 Section 56. 565.17 (5) (a) of the statutes is amended to read:

SB268,,146 565.17 (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.

SB268,57 Section 57. 565.17 (5) (d) of the statutes is created to read:

SB268,,148 565.17 (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.

SB268,58 Section 58. 565.40 (title) of the statutes is amended to read:

SB268,,150 565.40 (title) Department of justice enforcement Enforcement authority.