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13(10) At the request of the secretary of revenue, the attorney general may
14represent this state or assist a district attorney in prosecuting any case arising under
15this subchapter.
SB70-SSA2-SA2,78,22
16139.976 Theft of tax moneys. All marijuana tax moneys received by a
17permittee for the sale of marijuana or usable marijuana on which the tax under this
18subchapter has become due and has not been paid are trust funds in the permittee's
19possession and are the property of this state. Any permittee who fraudulently
20withholds, appropriates, or otherwise uses marijuana tax moneys that are the
21property of this state is guilty of theft under s. 943.20 (1), whether or not the
22permittee has or claims to have an interest in those moneys.
SB70-SSA2-SA2,79,3
23139.977 Seizure and confiscation.
(1) All marijuana and usable marijuana
24produced, processed, made, kept, stored, sold, distributed, or transported in violation
25of this subchapter, and all tangible personal property used in connection with the
1marijuana or usable marijuana, is unlawful property and subject to seizure by the
2department or a law enforcement officer. Except as provided in sub. (2), all
3marijuana and usable marijuana seized under this subsection shall be destroyed.
SB70-SSA2-SA2,79,9
4(2) If marijuana or usable marijuana on which the tax has not been paid is
5seized as provided under sub. (1), it may be given to law enforcement officers to use
6in criminal investigations or sold to qualified buyers by the department, without
7notice. If the department finds that the marijuana or usable marijuana may
8deteriorate or become unfit for use in criminal investigations or for sale, or that those
9uses would otherwise be impractical, the department may order it destroyed.
SB70-SSA2-SA2,79,16
10(3) If marijuana or usable marijuana on which the tax has been paid is seized
11as provided under sub. (1), it shall be returned to the true owner if ownership can be
12ascertained and the owner or the owner's agent is not involved in the violation
13resulting in the seizure. If the ownership cannot be ascertained or if the owner or
14the owner's agent was guilty of the violation that resulted in the seizure of the
15marijuana or usable marijuana, it may be sold or otherwise disposed of as provided
16in sub. (2).
SB70-SSA2-SA2,80,10
17(4) If tangible personal property other than marijuana or usable marijuana is
18seized as provided under sub. (1), the department shall advertise the tangible
19personal property for sale by publication of a class 2 notice under ch. 985. If no person
20claiming a lien on, or ownership of, the property has notified the department of the
21person's claim within 10 days after last insertion of the notice, the department shall
22sell the property. If a sale is not practical the department may destroy the property.
23If a person claiming a lien on, or ownership of, the property notifies the department
24within the time prescribed in this subsection, the department may apply to the
25circuit court in the county where the property was seized for an order directing
1disposition of the property or the proceeds from the sale of the property. If the court
2orders the property to be sold, all liens, if any, may be transferred from the property
3to the sale proceeds. Neither the property seized nor the proceeds from the sale shall
4be turned over to any claimant of lien or ownership unless the claimant first
5establishes that the property was not used in connection with any violation under
6this subchapter or that, if so used, it was done without the claimant's knowledge or
7consent and without the claimant's knowledge of facts that should have given the
8claimant reason to believe it would be put to such use. If no claim of lien or ownership
9is established as provided under this subsection the property may be ordered
10destroyed.
SB70-SSA2-SA2,80,15
11139.978 Interest and penalties.
(1) Any person who makes or signs any
12false or fraudulent report under this subchapter or who attempts to evade the tax
13imposed by s. 139.971, or who aids in or abets the evasion or attempted evasion of
14that tax, may be fined not more than $10,000 or imprisoned for not more than 9
15months or both.
SB70-SSA2-SA2,80,18
16(2) Any permittee who fails to keep the records required by s. 139.974 (1) and
17(2) shall be fined not less than $100 nor more than $500 or imprisoned not more than
186 months or both.
SB70-SSA2-SA2,80,23
19(3) Any person who refuses to permit the examination or inspection authorized
20under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than
216 months or both. The department shall immediately suspend or revoke the permit
22of any person who refuses to permit the examination or inspection authorized under
23s. 139.975 (3).
SB70-SSA2-SA2,81,3
1(4) Any person who violates any of the provisions of this subchapter for which
2no other penalty is prescribed shall be fined not less than $100 nor more than $1,000
3or imprisoned not less than 10 days nor more than 90 days or both.
SB70-SSA2-SA2,81,6
4(5) Any person who violates any of the rules promulgated in accordance with
5this subchapter shall be fined not less than $100 nor more than $500 or imprisoned
6not more than 6 months or both.
SB70-SSA2-SA2,81,10
7(6) In addition to the penalties imposed for violating the provisions of this
8subchapter or any of the department's rules, the department shall revoke the permit
9of any person convicted of such a violation and not issue another permit to that
10person for a period of 2 years following the revocation.
SB70-SSA2-SA2,81,14
11(7) Unpaid taxes bear interest at the rate of 12 percent per year from the due
12date of the return until paid or deposited with the department, and all refunded taxes
13bear interest at the rate of 3 percent per year from the due date of the return to the
14date on which the refund is certified on the refund rolls.
SB70-SSA2-SA2,81,16
15(8) All nondelinquent payments of additional amounts owed shall be applied
16in the following order: penalties, interest, tax principal.
SB70-SSA2-SA2,81,19
17(9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per
18month until paid. The taxes imposed by this subchapter shall become delinquent if
19not paid:
SB70-SSA2-SA2,81,2120
(a) In the case of a timely filed return, no return filed or a late return, on or
21before the due date of the return.
SB70-SSA2-SA2,81,2322
(b) In the case of a deficiency determination of taxes, within 2 months after the
23date of demand.
SB70-SSA2-SA2,82,2
24(10) If due to neglect an incorrect return is filed, the entire tax finally
25determined is subject to a penalty of 25 percent of the tax exclusive of interest or
1other penalty. A person filing an incorrect return has the burden of proving that the
2error or errors were due to good cause and not due to neglect.
SB70-SSA2-SA2,82,8
3139.979 Personal use. An individual who possesses no more than 6
4marijuana plants that have reached the flowering stage at any one time is not subject
5to the tax imposed under s. 139.971. An individual who possesses more than 6
6marijuana plants that have reached the flowering stage at any one time shall apply
7for the appropriate permit under s. 139.972 and pay the appropriate tax imposed
8under s. 139.971.
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9139.980 Agreement with tribes. The department may enter into an
10agreement with a federally recognized American Indian tribe in this state for the
11administration and enforcement of this subchapter and to provide refunds of the tax
12imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members
13of the tribe residing on the tribal land.
SB70-SSA2-SA2,58
14Section
58. 157.06 (11) (hm) of the statutes is created to read:
SB70-SSA2-SA2,82,1815
157.06
(11) (hm) Unless otherwise required by federal law, a hospital,
16physician, procurement organization, or other person may not determine the
17ultimate recipient of an anatomical gift based solely upon a positive test for the use
18of marijuana by a potential recipient.
SB70-SSA2-SA2,59
19Section
59. 157.06 (11) (i) of the statutes is amended to read:
SB70-SSA2-SA2,82,2120
157.06
(11) (i) Except as provided under
par. pars. (a) 2.
and (hm), nothing in
21this section affects the allocation of organs for transplantation or therapy.
SB70-SSA2-SA2,83,2
23250.22 Payments to counties. The department shall promulgate rules to
24establish grants to counties to support mental health and substance use disorder
1services. The department shall fund all grants established under this section from
2the appropriation under s. 20.435 (5) (q).
SB70-SSA2-SA2,61
3Section
61. 289.33 (3) (d) of the statutes is amended to read:
SB70-SSA2-SA2,83,214
289.33
(3) (d) “Local approval" includes any requirement for a permit, license,
5authorization, approval, variance or exception or any restriction, condition of
6approval or other restriction, regulation, requirement or prohibition imposed by a
7charter ordinance, general ordinance, zoning ordinance, resolution or regulation by
8a town, city, village, county or special purpose district, including without limitation
9because of enumeration any ordinance, resolution or regulation adopted under s.
1091.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2),
11(5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24),
12(25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19),
13(20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10),
14(11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25)
(a), and (26), 59.55 (3),
15(4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16),
1659.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70
17(1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8),
18and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34,
1961.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415,
2087.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III
21of ch. 91.
SB70-SSA2-SA2,62
22Section
62. 349.02 (2) (b) 4. of the statutes is amended to read: