AB128,94 9Section 94. 70.40 (2) of the statutes is repealed.
AB128,95 10Section 95. 70.42 (2) of the statutes is amended to read:
AB128,32,1811 70.42 (2) Every person on whom a tax is imposed by sub. (1) shall on February
121 of each year furnish to the assessor of the town, city or village within which the coal
13dock is situated, a full and true list or statement of all coal, specifying the respective
14amounts and different kinds, received in or on, or handled by or over the coal dock
15during the year immediately preceding January 1 of the year in which the list or
16statement is to be made. Any operator of a coal dock who fails or refuses to furnish
17the list or statement or who knowingly makes or furnishes a false or incorrect list or
18statement, shall be fined not exceeding forfeit not more than $1,000.
AB128,96 19Section 96. 70.421 (2) of the statutes is amended to read:
AB128,33,320 70.421 (2) Every person on whom a tax is imposed by sub. (1) shall on February
211 of each year furnish to the assessor of the town, city or village within which the
22refinery is situated, a full and true list or statement of all crude oil handled and all
23petroleum products refined specifying the respective amounts and different kinds,
24refined by the refinery during the year immediately preceding January 1 of the year
25in which the list or statement is to be made. Any operator of a refinery who fails or

1refuses to furnish the list or statement or who knowingly makes or furnishes a false
2or incorrect list or statement, shall be fined not exceeding forfeit not more than
3$1,000.
AB128,97 4Section 97. 70.47 (18) (b) of the statutes is amended to read:
AB128,33,85 70.47 (18) (b) Whoever intentionally alters, damages, removes or conceals any
6public notice, posted as required by sub. (2), before the expiration of the time for
7which the notice was posted, may be fined not more than $200 or imprisoned not more
8than 6 months or both
is guilty of a Class B misdemeanor.
AB128,98 9Section 98. 71.65 (6) of the statutes is amended to read:
AB128,33,1410 71.65 (6) Construction contractors. Any employer who willfully provides
11false information to the department, or who willfully and with intent to evade any
12requirement of this subchapter, misclassifies or attempts to misclassify an
13individual who is an employee of the employer as a nonemployee shall be fined forfeit
14$25,000 for each violation.
AB128,99 15Section 99. 71.66 (1) (e) of the statutes is amended to read:
AB128,33,1916 71.66 (1) (e) Any employee who willfully supplies his or her employer with false
17or fraudulent information regarding his or her withholding exemption or who
18willfully fails to supply information which would increase the amount to be withheld
19may be fined required to forfeit not more than $200.
AB128,100 20Section 100. 71.83 (2) (a) 1. of the statutes is amended to read:
AB128,34,421 71.83 (2) (a) 1. `All persons.' If any person, including an officer of a corporation
22or a manager of a limited liability company required by law to make, render, sign or
23verify any return, willfully fails or refuses to make a return at the time required in
24s. 71.03, 71.24 or 71.44 or willfully fails or refuses to make deposits or payments as
25required by s. 71.65 (3) or willfully renders a false or fraudulent statement required

1by s. 71.65 (1) and (2) or deposit report or withholding report required by s. 71.65 (3),
2such person shall be guilty of a Class A misdemeanor and may be fined not more than
3$10,000 or imprisoned for not to exceed 9 months or both, together with the cost of
4prosecution
.
AB128,101 5Section 101. 71.83 (2) (a) 2. of the statutes is amended to read:
AB128,34,136 71.83 (2) (a) 2. `Penalties for certain false documents.' Any person who willfully
7makes and subscribes any return, claim, statement or other document required by
8this chapter that that person does not believe to be true and correct as to every
9material matter or who willfully aids in, procures, counsels or advises the
10preparation of any return, claim, statement or other document that is false or
11fraudulent as to any material matter related to, or required by, this chapter may be
12fined not more than $10,000 or imprisoned for not more than 9 months or both,
13together with the cost of prosecution
is guilty of a Class A misdemeanor.
AB128,102 14Section 102. 71.83 (2) (a) 3. of the statutes is amended to read:
AB128,34,1815 71.83 (2) (a) 3. `Divulging information.' Any person who violates s. 71.78 shall
16upon conviction be fined not less than $100 nor more than $500 or imprisoned for not
17less than one month nor more than 6 months or both
is guilty of a Class B
18misdemeanor
.
AB128,103 19Section 103. 71.83 (2) (a) 3m. of the statutes is amended to read:
AB128,34,2220 71.83 (2) (a) 3m. `Browsing in records.' Any person who violates s. 71.78 (1m)
21(a) shall upon conviction be fined forfeit not less than $100 nor more than $500 or
22imprisoned for not less than one month nor more than 6 months or both
.
AB128,104 23Section 104. 71.83 (2) (a) 4. of the statutes is amended to read:
AB128,35,3
171.83 (2) (a) 4. `Coercing employee to prepay taxes.' Any employer found guilty
2of violating s. 71.09 (15) (d) may be fined required to forfeit not less than $25 nor more
3than $200 for each violation.
AB128,105 4Section 105. 71.83 (2) (a) 5. of the statutes is amended to read:
AB128,35,95 71.83 (2) (a) 5. `False withholding agreement.' Any employee who willfully
6supplies an employer with false or fraudulent information regarding an agreement
7with the intent to defeat or evade the proper withholding of tax under subch. X may
8be imprisoned for not more than 6 months or fined not more than
$500, plus the costs
9of prosecution, or both
is guilty of a Class B misdemeanor.
AB128,106 10Section 106. 71.83 (2) (a) 6. of the statutes is amended to read:
AB128,35,1311 71.83 (2) (a) 6. `Construction contractor surety bond.' Any person who fails or
12refuses to comply with s. 71.80 (16) shall be fined forfeit not less than $300 nor more
13than $5,000.
AB128,107 14Section 107. 71.91 (8) (e) of the statutes is amended to read:
AB128,35,2215 71.91 (8) (e) Confidentiality. A financial institution participating in the
16financial institution matching program under this subsection and the employees,
17agents, officers, and directors of the financial institution, may use any information
18provided by the department only for the purpose of administering this subsection
19and shall be subject to the confidentiality provisions of ss. 71.78 (1) and 77.61 (5) (a).
20Any person violating this paragraph may be fined not less than $25 nor more than
21$500, or imprisoned in the county jail for not less than 10 days nor more than one year
22or both
is guilty of a Class A misdemeanor.
AB128,108 23Section 108. 75.375 of the statutes is amended to read:
AB128,36,4 2475.375 Waste on lands subject to a tax certificate; penalty. Any person
25who shall willfully, maliciously or wantonly injure, destroy or commit waste upon

1any lands, tenements, or anything appertaining thereto which has been included in
2a tax certificate for the nonpayment of taxes while such taxes remain unpaid may
3be fined not more than $500 or imprisoned not more than 90 days or both
is guilty
4of a Class B misdemeanor
.
AB128,109 5Section 109. 77.27 of the statutes is amended to read:
AB128,36,9 677.27 Penalty for falsifying value. Any person who intentionally falsifies
7value on a return required to be filed under this subchapter may for each such offense
8be fined not more than $1,000 or imprisoned in the county jail not more than one year,
9or both
is guilty of a Class A misdemeanor.
AB128,110 10Section 110. 77.52 (12) of the statutes is amended to read:
AB128,36,2211 77.52 (12) A person who operates as a seller in this state without a permit or
12after a permit has been suspended or revoked or has expired, unless the person has
13a temporary permit under sub. (11), and each officer of any corporation, partnership
14member, limited liability company member, or other person authorized to act on
15behalf of a seller who so operates, is guilty of a Class C misdemeanor. Except for a
16person who is registered in accordance with the agreement, as defined in s. 77.65 (2)
17(a), permits shall be held only by persons actively operating as sellers of tangible
18personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or taxable
19services. Any person not so operating shall forthwith surrender that person's permit
20to the department for cancellation. The department may revoke the permit of a
21person found not to be actively operating as a seller of tangible personal property, or
22items, property, or goods under sub. (1) (b), (c), or (d), or taxable services.
AB128,111 23Section 111. 77.52 (16) of the statutes is amended to read:
AB128,37,824 77.52 (16) Any person who gives a resale certificate for property, or items,
25property, or goods under sub. (1) (b), (c), or (d), or services which that person knows

1at the time of purchase is not to be resold by that person in the regular course of that
2person's operations as a seller for the purpose of evading payment to the seller of the
3amount of the tax applicable to the transaction is guilty of a Class C misdemeanor.
4Any person certifying to the seller that the sale of property, or items, property, or
5goods under sub. (1) (b), (c), or (d), or taxable service is exempt, knowing at the time
6of purchase that it is not exempt, for the purpose of evading payment to the seller of
7the amount of the tax applicable to the transaction, is guilty of a Class C
8misdemeanor.
AB128,112 9Section 112. 77.52 (19) of the statutes is amended to read:
AB128,37,1910 77.52 (19) The department shall by rule provide for the efficient collection of
11the taxes imposed by this subchapter on sales of tangible personal property, or items,
12property, or goods under sub. (1) (b), (c), or (d), or services by persons not regularly
13engaged in selling at retail in this state or not having a permanent place of business,
14but who are temporarily engaged in selling from trucks, portable roadside stands,
15concessions at fairs and carnivals, and the like. The department may authorize such
16persons to sell property or items, property or goods under sub. (1) (b), (c), or (d) or sell,
17perform, or furnish services on a permit or nonpermit basis as the department by rule
18prescribes, and failure of any person who fails to comply with such rules constitutes
19is guilty of a Class C misdemeanor.
AB128,113 20Section 113. 77.53 (8) of the statutes is amended to read:
AB128,37,2121 77.53 (8) Any person violating sub. (3) or (7) is guilty of a Class C misdemeanor.
AB128,114 22Section 114. 77.60 (6) of the statutes is amended to read:
AB128,37,2523 77.60 (6) Any person who fails to furnish any return required to be made or who
24fails to furnish any data required by the department is guilty of a Class C
25misdemeanor.
AB128,115
1Section 115. 77.60 (7) of the statutes is amended to read:
AB128,38,62 77.60 (7) Any person, including an officer of a corporation, required to make,
3render, sign or verify any report or return required by this subchapter who makes
4a false or fraudulent report or return or who fails to furnish a report or return when
5due with the intent, in either case, to defeat or evade the tax imposed by this
6subchapter, is guilty of a Class C misdemeanor.
AB128,116 7Section 116. 77.60 (10) of the statutes is amended to read:
AB128,38,128 77.60 (10) It is unlawful for any person to aid, abet or assist another in making
9any false or fraudulent return or false statement in any return required by this
10subchapter, with intent to defraud the state or evade payment of the tax, or any part
11thereof, imposed by this subchapter. Anyone in violation hereof shall be is guilty of
12a Class C misdemeanor.
AB128,117 13Section 117. 77.61 (5) (g) of the statutes is amended to read:
AB128,38,1614 77.61 (5) (g) Any person violating this subsection may be fined not less than
15$100 nor more than $500, or imprisoned not less than one month nor more than 6
16months, or both
is guilty of a Class B misdemeanor.
AB128,118 17Section 118. 77.61 (6) (d) of the statutes is amended to read:
AB128,38,2018 77.61 (6) (d) Any person who violates par. (a) shall upon conviction be fined not
19less than $100 nor more than $500 or imprisoned for not less than one month nor
20more than 6 months or both
is guilty of a Class B misdemeanor.
AB128,119 21Section 119. 77.61 (9) of the statutes is amended to read:
AB128,39,322 77.61 (9) The department may by rule require the filing, submission,
23preparation or retention of such information returns, exemption and resale
24certificates and other forms, reports and data as it requires for the proper
25administration of this subchapter. Any person who fails or refuses to file, submit,

1prepare or retain such returns, certificates, forms, reports or data, at the time and
2place and in the manner required, is guilty of a Class C misdemeanor for each such
3failure or refusal.
AB128,120 4Section 120. 77.982 (4) of the statutes is amended to read:
AB128,39,95 77.982 (4) Persons who are subject to the tax under this subchapter shall
6register with the department of revenue. Any person who is required to register;
7including any person authorized to act on behalf of a corporation, partnership or
8other person who is required to register; who fails to do so is guilty of a Class C
9misdemeanor.
AB128,121 10Section 121. 77.991 (4) of the statutes is amended to read:
AB128,39,1511 77.991 (4) Persons who are subject to the tax under this subchapter shall
12register with the department of revenue. Any person who is required to register;
13including any person authorized to act on behalf of a corporation, partnership or
14other person who is required to register; who fails to do so is guilty of a Class C
15misdemeanor.
AB128,122 16Section 122. 77.9951 (3) of the statutes is amended to read:
AB128,39,2117 77.9951 (3) Persons who are subject to the fee under this subchapter shall
18register with the department of revenue. Any person who is required to register;
19including any person authorized to act on behalf of a corporation, partnership or
20other person who is required to register; who fails to do so is guilty of a Class C
21misdemeanor.
AB128,123 22Section 123. 78.68 (6) of the statutes is amended to read:
AB128,39,2523 78.68 (6) Any person who fails to furnish any return required to be made or who
24fails to furnish any data required by the department may be fined not more than $500
25or imprisoned for not more than 30 days or both
is guilty of a Class C misdemeanor.
AB128,124
1Section 124. 78.68 (7) of the statutes is amended to read:
AB128,40,82 78.68 (7) Any person, including an officer of a corporation or a manager of a
3limited liability company, who is required to make, render, sign or verify any report
4or return required by this chapter and who makes a false or fraudulent report or
5return or who fails to furnish a report or return when due with the intent, in either
6case, to defeat or evade the tax imposed by this subchapter may be fined not more
7than $500 or imprisoned for not more than 30 days or both
is guilty of a Class C
8misdemeanor
.
AB128,125 9Section 125. 78.68 (8) of the statutes is amended to read:
AB128,40,1510 78.68 (8) No person may aid, abet or assist another in making any false or
11fraudulent return or false statement in any return required by this chapter with
12intent to defraud the state or evade payment of the tax, or any part thereof, imposed
13by this chapter. Any person who violates this subsection may be fined not more than
14$500 or imprisoned for not more than 30 days or both
is guilty of a Class C
15misdemeanor
.
AB128,126 16Section 126. 78.73 (1) (intro.) of the statutes is amended to read:
AB128,40,1917 78.73 (1) Acts forbidden. (intro.) Any person who does any of the following
18may be fined not more than $500 or imprisoned not more than 6 months or both is
19guilty of a Class B misdemeanor
:
AB128,127 20Section 127. 78.73 (2) of the statutes is amended to read:
AB128,40,2421 78.73 (2) Selling without a license. Each day in which any person acts as a
22licensee without a license shall constitute a separate offense, and for each such
23offense may be fined not more than $5,000 or imprisoned in the county jail for not
24more than one year or both
is a Class A misdemeanor.
AB128,128 25Section 128. 78.73 (3) of the statutes is amended to read:
AB128,41,4
178.73 (3) Attempt to assign license. Any person who assigns or attempts to
2assign a license issued under this chapter, or who fails to display the license
3conspicuously at the person's place of business, shall be fined forfeit not more than
4$25 or imprisoned for not more than 10 days for each such offense.
AB128,129 5Section 129. 78.73 (4) of the statutes is amended to read:
AB128,41,96 78.73 (4) Failure to report or pay. Any person who fails or refuses to make a
7report or payment as provided in this chapter shall be fined not more than $5,000 or
8imprisoned in the county jail for not more than one year or both
is guilty of a Class
9A misdemeanor
.
AB128,130 10Section 130. 83.027 (12) of the statutes is amended to read:
AB128,41,1511 83.027 (12) Unlawful use of highway; penalties. It is unlawful for any person
12to drive any vehicle into or from a controlled-access highway except through an
13opening provided for that purpose. Any person who violates this provision may be
14fined not more than $100 or imprisoned not more than 30 days or both
is guilty of a
15Class C misdemeanor
.
AB128,131 16Section 131. 84.25 (12) of the statutes is amended to read:
AB128,41,2117 84.25 (12) Unlawful use of highway; penalties. It shall be unlawful for any
18person to drive any vehicle into or from a controlled-access highway except through
19an opening provided for that purpose. Any person who violates this provision shall
20be punished by a fine of not more than $100 or by imprisonment for not more than
2130 days, or by both such fine and imprisonment
is guilty of a Class C misdemeanor.
AB128,132 22Section 132. 86.01 of the statutes is amended to read:
AB128,42,4 2386.01 Materials left in highway; penalty. It shall be unlawful for any
24highway superintendent or any other person to leave any materials in the traveled
25portion of any highway not closed to public travel in piles or rows after sunset without

1placing within one hour after sunset upon such piles or at the end of such rows a
2lighted lantern containing sufficient oil or fuel to keep the same burning until
3daylight. Any person violating any of the provisions of this section shall be liable to
4a fine of
forfeit not less than $10 nor more than $100.
AB128,133 5Section 133. 86.021 (2) of the statutes is amended to read:
AB128,42,106 86.021 (2) Any person who shall violate the provisions of this section shall be
7guilty of a Class C misdemeanor, and upon conviction thereof shall be punished by
8a fine of not less than $10 nor more than $50, or by imprisonment in the county jail
9not less than 10 days nor more than 30 days, and shall in addition pay the whole cost
10of restoring the ditch or highway, or both, to their former condition
.
AB128,134 11Section 134. 86.022 of the statutes is amended to read:
AB128,42,17 1286.022 Obstructing highway with embankment or ditch. Any person
13who shall willfully or maliciously make any ditch, depression or embankment or
14place any obstruction in any public highway intended or calculated to impede or
15incommode the use of such highway, or who shall place any obstruction in any ditch
16constructed to drain any highway, shall be guilty of a misdemeanor and upon
17conviction shall be punished by a fine of
forfeit not less than $10 nor more than $100.
AB128,135 18Section 135. 86.025 of the statutes is amended to read:
AB128,43,2 1986.025 Camping on highways. It shall be unlawful for any person or persons
20to camp in wagons, tent or otherwise on the public highways or lands adjacent
21thereto, after a notice to remove therefrom by the owners of such adjacent lands, or
22the owner of land abutting on the highway, or by a member of the board of supervisors
23or any trustee of any town or village where such camping place is made. Any person
24or persons violating the provisions of who violates this section shall be deemed is

1guilty of a Class C misdemeanor, and upon conviction thereof shall be fined not
2exceeding $10, or imprisoned in the county jail not exceeding 30 days, or both
.
AB128,136 3Section 136. 86.03 (6) of the statutes is amended to read:
AB128,43,74 86.03 (6) Fines. Except as provided in sub. (7), any person violating any of the
5provisions of this section shall be deemed guilty of a misdemeanor and upon
6conviction thereof shall be punished by a fine not to exceed
shall forfeit not more than
7$25 for each tree or shrub damaged, felled or destroyed.
AB128,137 8Section 137. 86.03 (7) of the statutes is amended to read:
AB128,43,169 86.03 (7) Cutting of veterans memorial trees; penalty. No person may cut or
10trim any tree planted along any federal or state trunk highway as a memorial to the
11men and women who served in the armed forces of the United States in time of war,
12without the written permission of the department. Violations of this section shall be
13punishable by a fine of not less than $10 nor more than $200 or by imprisonment for
14not more than 30 days or both
A person who violates this section is guilty of a Class
15C misdemeanor
. Nothing in this section shall interfere with the rights of abutting
16property owners in those trees.
AB128,138 17Section 138. 86.06 (2) of the statutes is amended to read:
AB128,44,218 86.06 (2) Any person who, without lawful authority, removes, takes down,
19alters the position of, destroys, passes over or beyond any barrier so erected, or
20travels with any vehicle upon any portion of a highway closed by barriers as in this
21section provided, or walks or travels in any manner upon the materials placed
22thereon as part of the repair or construction work, shall be liable to a fine of not less
23than $10 nor more than $100, or to imprisonment not less than 10 nor more than 60
24days, or both,
is guilty of a Class C misdemeanor and in addition thereto shall be is

1liable for all damages done to the highway, said damages to be recovered by such
2governmental agency.
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