AB128: Bill Text

AB128,94 Section 94. 70.40 (2) of the statutes is repealed.

AB128,95 Section 95. 70.42 (2) of the statutes is amended to read:

AB128,32,18 70.42 (2) Every person on whom a tax is imposed by sub. (1) shall on February 1 of each year furnish to the assessor of the town, city or village within which the coal dock is situated, a full and true list or statement of all coal, specifying the respective amounts and different kinds, received in or on, or handled by or over the coal dock during the year immediately preceding January 1 of the year in which the list or statement is to be made. Any operator of a coal dock who fails or refuses to furnish the list or statement or who knowingly makes or furnishes a false or incorrect list or statement, shall be fined not exceeding forfeit not more than $1,000.

AB128,96 Section 96. 70.421 (2) of the statutes is amended to read:

AB128,33,3 70.421 (2) Every person on whom a tax is imposed by sub. (1) shall on February 1 of each year furnish to the assessor of the town, city or village within which the refinery is situated, a full and true list or statement of all crude oil handled and all petroleum products refined specifying the respective amounts and different kinds, refined by the refinery during the year immediately preceding January 1 of the year in which the list or statement is to be made. Any operator of a refinery who fails or refuses to furnish the list or statement or who knowingly makes or furnishes a false or incorrect list or statement, shall be fined not exceeding forfeit not more than $1,000.

AB128,97 Section 97. 70.47 (18) (b) of the statutes is amended to read:

AB128,33,8 70.47 (18) (b) Whoever intentionally alters, damages, removes or conceals any public notice, posted as required by sub. (2), before the expiration of the time for which the notice was posted, may be fined not more than $200 or imprisoned not more than 6 months or both is guilty of a Class B misdemeanor.

AB128,98 Section 98. 71.65 (6) of the statutes is amended to read:

AB128,33,14 71.65 (6) Construction contractors. Any employer who willfully provides false information to the department, or who willfully and with intent to evade any requirement of this subchapter, misclassifies or attempts to misclassify an individual who is an employee of the employer as a nonemployee shall be fined forfeit $25,000 for each violation.

AB128,99 Section 99. 71.66 (1) (e) of the statutes is amended to read:

AB128,33,19 71.66 (1) (e) Any employee who willfully supplies his or her employer with false or fraudulent information regarding his or her withholding exemption or who willfully fails to supply information which would increase the amount to be withheld may be fined required to forfeit not more than $200.

AB128,100 Section 100. 71.83 (2) (a) 1. of the statutes is amended to read:

AB128,34,4 71.83 (2) (a) 1. `All persons.' If any person, including an officer of a corporation or a manager of a limited liability company required by law to make, render, sign or verify any return, willfully fails or refuses to make a return at the time required in s. 71.03, 71.24 or 71.44 or willfully fails or refuses to make deposits or payments as required by s. 71.65 (3) or willfully renders a false or fraudulent statement required by s. 71.65 (1) and (2) or deposit report or withholding report required by s. 71.65 (3), such person shall be guilty of a Class A misdemeanor and may be fined not more than $10,000 or imprisoned for not to exceed 9 months or both, together with the cost of prosecution.

AB128,101 Section 101. 71.83 (2) (a) 2. of the statutes is amended to read:

AB128,34,13 71.83 (2) (a) 2. `Penalties for certain false documents.' Any person who willfully makes and subscribes any return, claim, statement or other document required by this chapter that that person does not believe to be true and correct as to every material matter or who willfully aids in, procures, counsels or advises the preparation of any return, claim, statement or other document that is false or fraudulent as to any material matter related to, or required by, this chapter may be fined not more than $10,000 or imprisoned for not more than 9 months or both, together with the cost of prosecution is guilty of a Class A misdemeanor.

AB128,102 Section 102. 71.83 (2) (a) 3. of the statutes is amended to read:

AB128,34,18 71.83 (2) (a) 3. `Divulging information.' Any person who violates s. 71.78 shall upon conviction be fined not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both is guilty of a Class B misdemeanor.

AB128,103 Section 103. 71.83 (2) (a) 3m. of the statutes is amended to read:

AB128,34,22 71.83 (2) (a) 3m. `Browsing in records.' Any person who violates s. 71.78 (1m) (a) shall upon conviction be fined forfeit not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both.

AB128,104 Section 104. 71.83 (2) (a) 4. of the statutes is amended to read:

AB128,35,3 71.83 (2) (a) 4. `Coercing employee to prepay taxes.' Any employer found guilty of violating s. 71.09 (15) (d) may be fined required to forfeit not less than $25 nor more than $200 for each violation.

AB128,105 Section 105. 71.83 (2) (a) 5. of the statutes is amended to read:

AB128,35,9 71.83 (2) (a) 5. `False withholding agreement.' Any employee who willfully supplies an employer with false or fraudulent information regarding an agreement with the intent to defeat or evade the proper withholding of tax under subch. X may be imprisoned for not more than 6 months or fined not more than $500, plus the costs of prosecution, or both is guilty of a Class B misdemeanor.

AB128,106 Section 106. 71.83 (2) (a) 6. of the statutes is amended to read:

AB128,35,13 71.83 (2) (a) 6. `Construction contractor surety bond.' Any person who fails or refuses to comply with s. 71.80 (16) shall be fined forfeit not less than $300 nor more than $5,000.

AB128,107 Section 107. 71.91 (8) (e) of the statutes is amended to read:

AB128,35,22 71.91 (8) (e) Confidentiality. A financial institution participating in the financial institution matching program under this subsection and the employees, agents, officers, and directors of the financial institution, may use any information provided by the department only for the purpose of administering this subsection and shall be subject to the confidentiality provisions of ss. 71.78 (1) and 77.61 (5) (a). Any person violating this paragraph may be fined not less than $25 nor more than $500, or imprisoned in the county jail for not less than 10 days nor more than one year or both is guilty of a Class A misdemeanor.

AB128,108 Section 108. 75.375 of the statutes is amended to read:

AB128,36,4 75.375 Waste on lands subject to a tax certificate; penalty. Any person who shall willfully, maliciously or wantonly injure, destroy or commit waste upon any lands, tenements, or anything appertaining thereto which has been included in a tax certificate for the nonpayment of taxes while such taxes remain unpaid may be fined not more than $500 or imprisoned not more than 90 days or both is guilty of a Class B misdemeanor.

AB128,109 Section 109. 77.27 of the statutes is amended to read:

AB128,36,9 77.27 Penalty for falsifying value. Any person who intentionally falsifies value on a return required to be filed under this subchapter may for each such offense be fined not more than $1,000 or imprisoned in the county jail not more than one year, or both is guilty of a Class A misdemeanor.

AB128,110 Section 110. 77.52 (12) of the statutes is amended to read:

AB128,36,22 77.52 (12) A person who operates as a seller in this state without a permit or after a permit has been suspended or revoked or has expired, unless the person has a temporary permit under sub. (11), and each officer of any corporation, partnership member, limited liability company member, or other person authorized to act on behalf of a seller who so operates, is guilty of a Class C misdemeanor. Except for a person who is registered in accordance with the agreement, as defined in s. 77.65 (2) (a), permits shall be held only by persons actively operating as sellers of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or taxable services. Any person not so operating shall forthwith surrender that person's permit to the department for cancellation. The department may revoke the permit of a person found not to be actively operating as a seller of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or taxable services.

AB128,111 Section 111. 77.52 (16) of the statutes is amended to read:

AB128,37,8 77.52 (16) Any person who gives a resale certificate for property, or items, property, or goods under sub. (1) (b), (c), or (d), or services which that person knows at the time of purchase is not to be resold by that person in the regular course of that person's operations as a seller for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a Class C misdemeanor. Any person certifying to the seller that the sale of property, or items, property, or goods under sub. (1) (b), (c), or (d), or taxable service is exempt, knowing at the time of purchase that it is not exempt, for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction, is guilty of a Class C misdemeanor.

AB128,112 Section 112. 77.52 (19) of the statutes is amended to read:

AB128,37,19 77.52 (19) The department shall by rule provide for the efficient collection of the taxes imposed by this subchapter on sales of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services by persons not regularly engaged in selling at retail in this state or not having a permanent place of business, but who are temporarily engaged in selling from trucks, portable roadside stands, concessions at fairs and carnivals, and the like. The department may authorize such persons to sell property or items, property or goods under sub. (1) (b), (c), or (d) or sell, perform, or furnish services on a permit or nonpermit basis as the department by rule prescribes, and failure of any person who fails to comply with such rules constitutes is guilty of a Class C misdemeanor.

AB128,113 Section 113. 77.53 (8) of the statutes is amended to read:

AB128,37,21 77.53 (8) Any person violating sub. (3) or (7) is guilty of a Class C misdemeanor.

AB128,114 Section 114. 77.60 (6) of the statutes is amended to read:

AB128,37,25 77.60 (6) Any person who fails to furnish any return required to be made or who fails to furnish any data required by the department is guilty of a Class C misdemeanor.

AB128,115 Section 115. 77.60 (7) of the statutes is amended to read:

AB128,38,6 77.60 (7) Any person, including an officer of a corporation, required to make, render, sign or verify any report or return required by this subchapter who makes a false or fraudulent report or return or who fails to furnish a report or return when due with the intent, in either case, to defeat or evade the tax imposed by this subchapter, is guilty of a Class C misdemeanor.

AB128,116 Section 116. 77.60 (10) of the statutes is amended to read:

AB128,38,12 77.60 (10) It is unlawful for any person to aid, abet or assist another in making any false or fraudulent return or false statement in any return required by this subchapter, with intent to defraud the state or evade payment of the tax, or any part thereof, imposed by this subchapter. Anyone in violation hereof shall be is guilty of a Class C misdemeanor.

AB128,117 Section 117. 77.61 (5) (g) of the statutes is amended to read:

AB128,38,16 77.61 (5) (g) Any person violating this subsection may be fined not less than $100 nor more than $500, or imprisoned not less than one month nor more than 6 months, or both is guilty of a Class B misdemeanor.

AB128,118 Section 118. 77.61 (6) (d) of the statutes is amended to read:

AB128,38,20 77.61 (6) (d) Any person who violates par. (a) shall upon conviction be fined not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both is guilty of a Class B misdemeanor.

AB128,119 Section 119. 77.61 (9) of the statutes is amended to read:

AB128,39,3 77.61 (9) The department may by rule require the filing, submission, preparation or retention of such information returns, exemption and resale certificates and other forms, reports and data as it requires for the proper administration of this subchapter. Any person who fails or refuses to file, submit, prepare or retain such returns, certificates, forms, reports or data, at the time and place and in the manner required, is guilty of a Class C misdemeanor for each such failure or refusal.

AB128,120 Section 120. 77.982 (4) of the statutes is amended to read:

AB128,39,9 77.982 (4) Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a Class C misdemeanor.

AB128,121 Section 121. 77.991 (4) of the statutes is amended to read:

AB128,39,15 77.991 (4) Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a Class C misdemeanor.

AB128,122 Section 122. 77.9951 (3) of the statutes is amended to read:

AB128,39,21 77.9951 (3) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a Class C misdemeanor.

AB128,123 Section 123. 78.68 (6) of the statutes is amended to read:

AB128,39,25 78.68 (6) Any person who fails to furnish any return required to be made or who fails to furnish any data required by the department may be fined not more than $500 or imprisoned for not more than 30 days or both is guilty of a Class C misdemeanor.

AB128,124 Section 124. 78.68 (7) of the statutes is amended to read:

AB128,40,8 78.68 (7) Any person, including an officer of a corporation or a manager of a limited liability company, who is required to make, render, sign or verify any report or return required by this chapter and who makes a false or fraudulent report or return or who fails to furnish a report or return when due with the intent, in either case, to defeat or evade the tax imposed by this subchapter may be fined not more than $500 or imprisoned for not more than 30 days or both is guilty of a Class C misdemeanor.

AB128,125 Section 125. 78.68 (8) of the statutes is amended to read:

AB128,40,15 78.68 (8) No person may aid, abet or assist another in making any false or fraudulent return or false statement in any return required by this chapter with intent to defraud the state or evade payment of the tax, or any part thereof, imposed by this chapter. Any person who violates this subsection may be fined not more than $500 or imprisoned for not more than 30 days or both is guilty of a Class C misdemeanor.

AB128,126 Section 126. 78.73 (1) (intro.) of the statutes is amended to read:

AB128,40,19 78.73 (1) Acts forbidden. (intro.) Any person who does any of the following may be fined not more than $500 or imprisoned not more than 6 months or both is guilty of a Class B misdemeanor:

AB128,127 Section 127. 78.73 (2) of the statutes is amended to read:

AB128,40,24 78.73 (2) Selling without a license. Each day in which any person acts as a licensee without a license shall constitute a separate offense, and for each such offense may be fined not more than $5,000 or imprisoned in the county jail for not more than one year or both is a Class A misdemeanor.

AB128,128 Section 128. 78.73 (3) of the statutes is amended to read:

AB128,41,4 78.73 (3) Attempt to assign license. Any person who assigns or attempts to assign a license issued under this chapter, or who fails to display the license conspicuously at the person's place of business, shall be fined forfeit not more than $25 or imprisoned for not more than 10 days for each such offense.

AB128,129 Section 129. 78.73 (4) of the statutes is amended to read:

AB128,41,9 78.73 (4) Failure to report or pay. Any person who fails or refuses to make a report or payment as provided in this chapter shall be fined not more than $5,000 or imprisoned in the county jail for not more than one year or both is guilty of a Class A misdemeanor.

AB128,130 Section 130. 83.027 (12) of the statutes is amended to read:

AB128,41,15 83.027 (12) Unlawful use of highway; penalties. It is unlawful for any person to drive any vehicle into or from a controlled-access highway except through an opening provided for that purpose. Any person who violates this provision may be fined not more than $100 or imprisoned not more than 30 days or both is guilty of a Class C misdemeanor.

AB128,131 Section 131. 84.25 (12) of the statutes is amended to read:

AB128,41,21 84.25 (12) Unlawful use of highway; penalties. It shall be unlawful for any person to drive any vehicle into or from a controlled-access highway except through an opening provided for that purpose. Any person who violates this provision shall be punished by a fine of not more than $100 or by imprisonment for not more than 30 days, or by both such fine and imprisonment is guilty of a Class C misdemeanor.

AB128,132 Section 132. 86.01 of the statutes is amended to read:

AB128,42,4 86.01 Materials left in highway; penalty. It shall be unlawful for any highway superintendent or any other person to leave any materials in the traveled portion of any highway not closed to public travel in piles or rows after sunset without placing within one hour after sunset upon such piles or at the end of such rows a lighted lantern containing sufficient oil or fuel to keep the same burning until daylight. Any person violating any of the provisions of this section shall be liable to a fine of forfeit not less than $10 nor more than $100.

AB128,133 Section 133. 86.021 (2) of the statutes is amended to read:

AB128,42,10 86.021 (2) Any person who shall violate the provisions of this section shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished by a fine of not less than $10 nor more than $50, or by imprisonment in the county jail not less than 10 days nor more than 30 days, and shall in addition pay the whole cost of restoring the ditch or highway, or both, to their former condition.

AB128,134 Section 134. 86.022 of the statutes is amended to read:

AB128,42,17 86.022 Obstructing highway with embankment or ditch. Any person who shall willfully or maliciously make any ditch, depression or embankment or place any obstruction in any public highway intended or calculated to impede or incommode the use of such highway, or who shall place any obstruction in any ditch constructed to drain any highway, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of forfeit not less than $10 nor more than $100.

AB128,135 Section 135. 86.025 of the statutes is amended to read:

AB128,43,2 86.025 Camping on highways. It shall be unlawful for any person or persons to camp in wagons, tent or otherwise on the public highways or lands adjacent thereto, after a notice to remove therefrom by the owners of such adjacent lands, or the owner of land abutting on the highway, or by a member of the board of supervisors or any trustee of any town or village where such camping place is made. Any person or persons violating the provisions of who violates this section shall be deemed is guilty of a Class C misdemeanor, and upon conviction thereof shall be fined not exceeding $10, or imprisoned in the county jail not exceeding 30 days, or both.

AB128,136 Section 136. 86.03 (6) of the statutes is amended to read:

AB128,43,7 86.03 (6) Fines. Except as provided in sub. (7), any person violating any of the provisions of this section shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not to exceed shall forfeit not more than $25 for each tree or shrub damaged, felled or destroyed.

AB128,137 Section 137. 86.03 (7) of the statutes is amended to read:

AB128,43,16 86.03 (7) Cutting of veterans memorial trees; penalty. No person may cut or trim any tree planted along any federal or state trunk highway as a memorial to the men and women who served in the armed forces of the United States in time of war, without the written permission of the department. Violations of this section shall be punishable by a fine of not less than $10 nor more than $200 or by imprisonment for not more than 30 days or both A person who violates this section is guilty of a Class C misdemeanor. Nothing in this section shall interfere with the rights of abutting property owners in those trees.

AB128,138 Section 138. 86.06 (2) of the statutes is amended to read:

AB128,44,2 86.06 (2) Any person who, without lawful authority, removes, takes down, alters the position of, destroys, passes over or beyond any barrier so erected, or travels with any vehicle upon any portion of a highway closed by barriers as in this section provided, or walks or travels in any manner upon the materials placed thereon as part of the repair or construction work, shall be liable to a fine of not less than $10 nor more than $100, or to imprisonment not less than 10 nor more than 60 days, or both, is guilty of a Class C misdemeanor and in addition thereto shall be is liable for all damages done to the highway, said damages to be recovered by such governmental agency.