SB377,60,16 (3) Any person who refuses to permit the examination or inspection authorized under s. 139.975 (3) may be fined not more than $500 or imprisoned not more than 6 months or both. The department shall immediately suspend or revoke the permit of any person who refuses to permit the examination or inspection authorized under s. 139.975 (3).

SB377,60,19 (4) Any person who violates any of the provisions of this subchapter for which no other penalty is prescribed shall be fined not less than $100 nor more than $1,000 or imprisoned not less than 10 days nor more than 90 days or both.

SB377,60,22 (5) Any person who violates any of the rules promulgated in accordance with this subchapter shall be fined not less than $100 nor more than $500 or imprisoned not more than 6 months or both.

SB377,61,2 (6) In addition to the penalties imposed for violating the provisions of this subchapter or any of the department's rules, the department shall revoke the permit of any person convicted of such a violation and not issue another permit to that person for a period of 2 years following the revocation.

SB377,61,6 (7) Unpaid taxes bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department, and all refunded taxes bear interest at the rate of 3 percent per year from the due date of the return to the date on which the refund is certified on the refund rolls.

SB377,61,8 (8) All nondelinquent payments of additional amounts owed shall be applied in the following order: penalties, interest, tax principal.

SB377,61,11 (9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:

SB377,61,13 (a) In the case of a timely filed return, no return filed or a late return, on or before the due date of the return.

SB377,61,15 (b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.

SB377,61,19 (10) If due to neglect an incorrect return is filed, the entire tax finally determined is subject to a penalty of 25 percent of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.

SB377,61,25 139.979 Personal use. An individual who possesses no more than 6 marijuana plants that have reached the flowering stage at any one time is not subject to the tax imposed under s. 139.971. An individual who possesses more than 6 marijuana plants that have reached the flowering stage at any one time shall apply for the appropriate permit under s. 139.972 and pay the appropriate tax imposed under s. 139.971.

SB377,62,5 139.980 Agreement with tribes. The department may enter into an agreement with a federally recognized American Indian Tribe in this state for the administration and enforcement of this subchapter and to provide refunds of the tax imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members of the tribe residing on the tribal land.

SB377,93 Section 93 . 146.40 (1) (bo) of the statutes is amended to read:

SB377,62,8 146.40 (1) (bo) “Hospice" means a hospice that is licensed under subch. VI VII of ch. 50.

SB377,94 Section 94 . 146.44 of the statutes is created to read:

SB377,62,11 146.44 Medical marijuana registry program. (1) Definitions. In this section:

SB377,62,13 (a) “Applicant" means a person who is applying for a registry identification card under sub. (2) (a).

SB377,62,15 (b) “Debilitating medical condition or treatment" has the meaning given in s. 50.80 (2).

SB377,62,17 (c) “Medical use of tetrahydrocannabinols" has the meaning given in s. 50.80 (4).

SB377,62,20 (d) “Out-of-state registry identification card" means a document issued by an entity listed in the rule promulgated under sub. (7) (f) that identifies the person as a qualifying patient or primary caregiver, or an equivalent designation.

SB377,62,21 (e) “Primary caregiver" has the meaning given in s. 50.80 (5).

SB377,62,22 (f) “Qualifying patient" has the meaning given in s. 50.80 (6).

SB377,62,24 (g) “Registrant" means a person to whom a registry identification card is issued under sub. (4).

SB377,63,3 (h) “Registry identification card" means a document issued by the department under this section that identifies a person as a qualifying patient or primary caregiver.

SB377,63,4 (i) “Written certification" has the meaning given in s. 50.80 (10).

SB377,63,7 (2) Application. (a) An adult who is claiming to be a qualifying patient may apply for a registry identification card by submitting to the department a signed application form containing or accompanied by all of the following:

SB377,63,8 1. His or her name, address, and date of birth.

SB377,63,9 2. A written certification.

SB377,63,11 3. The name, address, and telephone number of the person's current physician, as listed in the written certification.