2003 Wisconsin Act 139

139,73 Section 73. 66.0113 (3) (b) of the statutes is amended to read:

66.0113 (3) (b) If a person appears in court in response to a citation, the citation may be used as the initial pleading, unless the court directs that a formal complaint be made, and the appearance confers personal jurisdiction over the person. The person may plead guilty, no contest, or not guilty. If the person pleads guilty or no contest, the court shall accept the plea, enter a judgment of guilty, and impose a forfeiture, the penalty assessment imposed by s. 757.05, the jail assessment imposed by s. 302.46 (1), the crime laboratories and drug law enforcement assessment imposed by s. 165.755, any applicable consumer protection assessment imposed by s. 100.261, and any applicable domestic abuse assessment imposed by s. 973.055 (1) plus costs, fees, and surcharges imposed under ch. 814. If the court finds that the violation meets the conditions in s. 800.093 (1), the court may order restitution under s. 800.093. A plea of not guilty shall put all matters in the case at issue, and the matter shall be set for trial.

139,74 Section 74. 66.0113 (3) (c) of the statutes is amended to read:

66.0113 (3) (c) If the alleged violator makes a cash deposit and fails to appear in court, the citation may serve as the initial pleading and the violator shall be considered to have tendered a plea of no contest and submitted to a forfeiture, the penalty assessment imposed by s. 757.05, the jail assessment imposed by s. 302.46 (1), the crime laboratories and drug law enforcement assessment imposed by s. 165.755, any applicable consumer protection assessment imposed by s. 100.261, and any applicable domestic abuse assessment imposed by s. 973.055 (1) plus costs, fees, and surcharges imposed under ch. 814, not exceeding the amount of the deposit. The court may either accept the plea of no contest and enter judgment accordingly or reject the plea. If the court finds that the violation meets the conditions in s. 800.093 (1), the court may summon the alleged violator into court to determine if restitution shall be ordered under s. 800.093. If the court accepts the plea of no contest, the defendant may move within 10 days after the date set for the appearance to withdraw the plea of no contest, open the judgment, and enter a plea of not guilty if the defendant shows to the satisfaction of the court that the failure to appear was due to mistake, inadvertence, surprise, or excusable neglect. If the plea of no contest is accepted and not subsequently changed to a plea of not guilty, no additional costs or, fees, or surcharges may be taxed imposed against the violator, but a penalty assessment, a jail assessment, a crime laboratories and drug law enforcement assessment and, if applicable, a consumer protection assessment or a domestic abuse assessment shall be assessed under s. 814.78. If the court rejects the plea of no contest, an action for collection of the forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment, any applicable consumer protection assessment, and any applicable domestic abuse assessment plus costs, fees, and surcharges imposed under ch. 814, may be commenced. A city, village, town sanitary district, or public inland lake protection and rehabilitation district may commence action under s. 66.0114 (1) and a county or town may commence action under s. 778.10. The citation may be used as the complaint in the action for the collection of the forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment, any applicable consumer protection assessment, and any applicable domestic abuse assessment plus costs, fees, and surcharges imposed under ch. 814.

139,75 Section 75. 66.0113 (3) (d) of the statutes is amended to read:

66.0113 (3) (d) If the alleged violator does not make a cash deposit and fails to appear in court at the time specified in the citation, the court may issue a summons or warrant for the defendant's arrest or consider the nonappearance to be a plea of no contest and enter judgment accordingly if service was completed as provided under par. (e) or the county, town, city, village, town sanitary district, or public inland lake protection and rehabilitation district may commence an action for collection of the forfeiture, penalty assessment, jail assessment, and crime laboratories and drug law enforcement assessment, any applicable consumer protection assessment, and any applicable domestic abuse assessment plus costs, fees, and surcharges imposed under ch. 814. A city, village, town sanitary district, or public inland lake protection and rehabilitation district may commence action under s. 66.0114 (1) and a county or town may commence action under s. 778.10. The citation may be used as the complaint in the action for the collection of the forfeiture, penalty assessment, jail assessment, and crime laboratories and drug law enforcement assessment, any applicable consumer protection assessment, and any applicable domestic abuse assessment plus costs, fees, and surcharges imposed under ch. 814. If the court considers the nonappearance to be a plea of no contest and enters judgment accordingly, the court shall promptly mail a copy or notice of the judgment to the defendant. The judgment shall allow the defendant not less than 20 days from the date of the judgment to pay any forfeiture, penalty assessment, jail assessment, and crime laboratories and drug law enforcement assessment, any applicable consumer protection assessment, and any applicable domestic abuse assessment plus costs, fees, and surcharges imposed under ch. 814. If the defendant moves to open the judgment within 6 months after the court appearance date fixed in the citation, and shows to the satisfaction of the court that the failure to appear was due to mistake, inadvertence, surprise, or excusable neglect, the court shall reopen the judgment, accept a not guilty plea and set a trial date.

139,76 Section 76. 66.0114 (1) (b) of the statutes is amended to read:

66.0114 (1) (b) Local ordinances, except as provided in this paragraph or ss. 345.20 to 345.53, may contain a provision for stipulation of guilt or no contest of any or all violations under those ordinances, may designate the manner in which the stipulation is to be made, and may fix the penalty to be paid. When a person charged with a violation for which stipulation of guilt or no contest is authorized makes a timely stipulation, and pays the required penalty and pays the penalty assessment imposed by s. 757.05, the jail assessment imposed by s. 302.46 (1), the crime laboratories and drug law enforcement assessment imposed by s. 165.755, any applicable consumer protection assessment imposed by s. 100.261, and any applicable domestic abuse assessment imposed by s. 973.055 (1), plus costs, fees, and surcharges imposed under ch. 814, to the designated official, the person need not appear in court and no witness fees or other additional costs, fees, or surcharges may be taxed imposed under ch. 814 unless the local ordinance so provides. A court appearance is required for a violation of a local ordinance in conformity with s. 346.63 (1).

139,77 Section 77. 66.0114 (1) (bm) of the statutes is amended to read:

66.0114 (1) (bm) The official receiving the penalties shall remit all moneys collected to the treasurer of the city, village, town sanitary district, or public inland lake protection and rehabilitation district in whose behalf the sum was paid, except that all jail assessments surcharges imposed under ch. 814 shall be remitted to the county treasurer, within 20 days after its their receipt by the official. If timely remittance is not made, the treasurer may collect the payment of the officer by action, in the name of the office, and upon the official bond of the officer, with interest at the rate of 12% per year from the date on which it was due. In the case of the penalty assessment imposed by s. 757.05, the crime laboratories and drug law enforcement assessment imposed by s. 165.755, the driver improvement surcharge imposed by s. 346.655 (1), the truck driver education assessment imposed by s. 349.04, any applicable consumer protection assessment imposed by s. 100.261, and any applicable domestic abuse assessment imposed by s. 973.055 (1) any other costs, fees, and surcharges imposed under ch. 814, the treasurer of the city, village, town sanitary district, or public inland lake protection and rehabilitation district shall remit to the state treasurer the amount required by law to be paid on the actions entered during the preceding month on or before the first day of the next succeeding month. The governing body of the city, village, town sanitary district, or public inland lake protection and rehabilitation district shall by ordinance designate the official to receive the penalties and the terms under which the official qualifies.

139,78 Section 78. 100.261 (title) of the statutes is amended to read:

100.261 (title) Consumer protection assessment surcharge.

139,79 Section 79. 100.261 (1) of the statutes is amended to read:

100.261 (1) If a court imposes a fine or forfeiture for a violation of this chapter, ch. 98, a rule promulgated under this chapter or ch. 98, or an ordinance enacted under this chapter or ch. 98, the court shall also impose a consumer protection assessment surcharge under ch. 814 in an amount equal to 25% of the fine or forfeiture imposed. If multiple violations are involved, the court shall base the consumer protection assessment surcharge upon the the total of the fine or forfeiture amounts for all violations. If a fine or forfeiture is suspended in whole or in part, the court shall reduce the assessment surcharge in proportion to the suspension.

139,80 Section 80. 100.261 (2) of the statutes is amended to read:

100.261 (2) If any deposit is made for a violation to which this section applies, the person making the deposit shall also deposit a sufficient amount to include the consumer protection assessment required surcharge under this section. If the deposit is forfeited, the amount of the consumer protection assessment surcharge shall be transmitted to the state treasurer under sub. (3). If the deposit is returned, the consumer protection assessment surcharge shall also be returned.

139,81 Section 81. 100.261 (3) (a) of the statutes is amended to read:

100.261 (3) (a) The clerk of court shall collect and transmit the consumer protection assessment amounts surcharges imposed under ch. 814 to the county treasurer under s. 59.40 (2) (m). The county treasurer shall then make payment to the state treasurer under s. 59.25 (3) (f) 2.

139,82 Section 82. 100.261 (3) (b) of the statutes is amended to read:

100.261 (3) (b) The state treasurer shall deposit the consumer protection assessment amounts surcharges imposed under ch. 814 in the general fund and shall credit them to the appropriation account under s. 20.115 (1) (jb), subject to the limit under par. (c).

139,83 Section 83. 102.01 (2) (i) of the statutes is renumbered 102.01 (2) (jm) and amended to read:

102.01 (2) (jm) "Uninsured employer assessment surcharge" means the assessment imposed surcharge under s. 102.85 (4).

139,84 Section 84. 102.80 (1) (b) of the statutes is amended to read:

102.80 (1) (b) Uninsured employer assessments surcharges collected under s. 102.85 (4).

139,85 Section 85. 102.85 (4) of the statutes is amended to read:

102.85 (4) (a) If a court imposes a fine or forfeiture under subs. (1) to (3), the court shall impose under ch. 814 an uninsured employer assessment surcharge equal to 75% of the amount of the fine or forfeiture.

(b) If a fine or forfeiture is suspended in whole or in part, the uninsured employer assessment surcharge shall be reduced in proportion to the suspension.

(c) If any deposit is made for an offense to which this section applies, the person making the deposit shall also deposit a sufficient amount to include the uninsured employer assessment prescribed in surcharge under this section. If the deposit is forfeited, the amount of the uninsured employer assessment surcharge shall be transmitted to the state treasurer under par. (d). If the deposit is returned, the uninsured employer assessment surcharge shall also be returned.

(d) The clerk of the court shall collect and transmit to the county treasurer the uninsured employer assessment surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the state treasurer as provided in s. 59.25 (3) (f) 2. The state treasurer shall deposit the amount of the uninsured employer assessment surcharge, together with any interest thereon, in the uninsured employers fund as provided in s. 102.80 (1).

139,86 Section 86. 102.85 (5) (a) of the statutes is amended to read:

102.85 (5) (a) The payment of any judgment under this section may be suspended or deferred for not more than 90 days in the discretion of the court. The court shall suspend a judgment under this section upon the motion of the department, if the department is satisfied that the employer's violation of s. 102.16 (3) or 102.28 (2) was beyond the employer's control and that the employer no longer violates s. 102.16 (3) or 102.28 (2). In cases where a deposit has been made, any forfeitures, penalty assessments, jail assessments, uninsured employer assessments surcharges, fees, and costs imposed under ch. 814 shall be taken out of the deposit and the balance, if any, returned to the employer.

139,87 Section 87. 102.87 (2) (e) of the statutes is amended to read:

102.87 (2) (e) The maximum forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and any applicable uninsured employer assessment plus costs, fees, and surcharges imposed under ch. 814, for which the defendant is liable.

139,88 Section 88. 102.87 (2) (g) of the statutes is amended to read:

102.87 (2) (g) Notice that if the defendant makes a deposit and fails to appear in court at the time specified in the citation, the failure to appear will be considered tender of a plea of no contest and submission to a forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and any applicable uninsured employer assessment plus costs, fees, and surcharges imposed under ch. 814, not to exceed the amount of the deposit. The notice shall also state that the court, instead of accepting the deposit and plea, may decide to summon the defendant or may issue an arrest warrant for the defendant upon failure to respond to a summons.

139,89 Section 89. 102.87 (2) (h) of the statutes is amended to read:

102.87 (2) (h) Notice that if the defendant makes a deposit and signs the stipulation, the stipulation will be treated as a plea of no contest and submission to a forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and any applicable uninsured employer assessment plus costs, fees, and surcharges imposed under ch. 814, not to exceed the amount of the deposit. The notice shall also state that the court, instead of accepting the deposit and stipulation, may decide to summon the defendant or issue an arrest warrant for the defendant upon failure to respond to a summons, and that the defendant may, at any time before or at the time of the court appearance date, move the court for relief from the effect of the stipulation.

139,90 Section 90. 102.87 (3) of the statutes is amended to read:

102.87 (3) A defendant issued a citation under this section may deposit the amount of money that the issuing department deputy or officer directs by mailing or delivering the deposit and a copy of the citation before the court appearance date to the clerk of the circuit court in the county where the violation occurred, to the department, or to the sheriff's office or police headquarters of the officer who issued the citation. The basic amount of the deposit shall be determined under a deposit schedule established by the judicial conference. The judicial conference shall annually review and revise the schedule. In addition to the basic amount determined by the schedule, the deposit shall include the penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment, any applicable uninsured employer assessment and costs, fees, and surcharges imposed under ch. 814.

139,91 Section 91. 102.87 (5) of the statutes is amended to read:

102.87 (5) Except as provided by sub. (6), a person receiving a deposit shall prepare a receipt in triplicate showing the purpose for which the deposit is made, stating that the defendant may inquire at the office of the clerk of the circuit court regarding the disposition of the deposit, and notifying the defendant that if he or she fails to appear in court at the time specified in the citation he or she shall be considered to have tendered a plea of no contest and submitted to a forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and any applicable uninsured employer assessment plus costs, fees, and surcharges imposed under ch. 814, not to exceed the amount of the deposit and that the court may accept the plea. The original of the receipt shall be delivered to the defendant in person or by mail. If the defendant pays by check, the canceled check is the receipt.

139,92 Section 92. 102.87 (6) of the statutes is amended to read:

102.87 (6) The person receiving a deposit and stipulation of no contest shall prepare a receipt in triplicate showing the purpose for which the deposit is made, stating that the defendant may inquire at the office of the clerk of the circuit court regarding the disposition of the deposit, and notifying the defendant that if the stipulation of no contest is accepted by the court the defendant will be considered to have submitted to a forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and applicable uninsured employer assessment plus costs, fees, and surcharges imposed under ch. 814, not to exceed the amount of the deposit. Delivery of the receipt shall be made in the same manner as provided in sub. (5).

139,93 Section 93. 102.87 (7) (b) of the statutes is amended to read:

102.87 (7) (b) If the defendant has made a deposit, the citation may serve as the initial pleading and the defendant shall be considered to have tendered a plea of no contest and submitted to a forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and any applicable uninsured employer assessment plus costs, fees, and surcharges imposed under ch. 814, not to exceed the amount of the deposit. The court may either accept the plea of no contest and enter judgment accordingly, or reject the plea and issue a summons. If the defendant fails to appear in response to the summons, the court shall issue an arrest warrant. If the court accepts the plea of no contest, the defendant may, within 90 days after the date set for appearance, move to withdraw the plea of no contest, open the judgment, and enter a plea of not guilty if the defendant shows to the satisfaction of the court that failure to appear was due to mistake, inadvertence, surprise, or excusable neglect. If a defendant is relieved from the plea of no contest, the court may order a written complaint or petition to be filed. If on reopening the defendant is found not guilty, the court shall delete the record of conviction and shall order the defendant's deposit returned.

139,94 Section 94. 102.87 (7) (c) of the statutes is amended to read:

102.87 (7) (c) If the defendant has made a deposit and stipulation of no contest, the citation serves as the initial pleading and the defendant shall be considered to have tendered a plea of no contest and submitted to a forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment and any applicable uninsured employer assessment plus costs, fees, and surcharges imposed under ch. 814, not to exceed the amount of the deposit. The court may either accept the plea of no contest and enter judgment accordingly, or reject the plea and issue a summons or an arrest warrant. After signing a stipulation of no contest, the defendant may, at any time before or at the time of the court appearance date, move the court for relief from the effect of the stipulation. The court may act on the motion, with or without notice, for cause shown by affidavit and upon just terms, and relieve the defendant from the stipulation and the effects of the stipulation.

139,95 Section 95. 102.87 (9) of the statutes is amended to read:

102.87 (9) A department deputy or an officer who collects a forfeiture, penalty assessment, jail assessment, crime laboratories and drug law enforcement assessment, applicable uninsured employer assessment and costs, fees, and surcharges imposed under ch. 814 under this section shall pay the money to the county treasurer within 20 days after its receipt. If the department deputy or officer fails to make timely payment, the county treasurer may collect the payment from the department deputy or officer by an action in the treasurer's name of office and upon the official bond of the department deputy or officer, with interest at the rate of 12% per year from the time when it should have been paid.

139,96 Section 96. 148.04 (3) of the statutes is amended to read:

148.04 (3) "Liability" includes the obligation to pay a judgment, settlement, penalty, assessment, forfeiture , or fine, including any excise tax assessed with respect to an employee benefit plan, plus costs, fees, and surcharges imposed under ch. 814, and reasonable expenses.

139,97 Section 97. 165.755 (title) of the statutes is amended to read:

165.755 (title) Crime laboratories and drug law enforcement assessment surcharge .

139,98 Section 98. 165.755 (1) (a) of the statutes is amended to read:

165.755 (1) (a) Except as provided in par. (b), a court shall impose under ch. 814 a crime laboratories and drug law enforcement assessment surcharge of $5 if the court imposes a sentence, places a person on probation, or imposes a forfeiture for a violation of state law or for a violation of a municipal or county ordinance.

139,99 Section 99. 165.755 (1) (b) of the statutes is amended to read:

165.755 (1) (b) A court may not impose the crime laboratories and drug law enforcement assessment surcharge under par. (a) for a violation of s. 101.123 (2) (a), (am) 1., (ar), (bm), or (br) or (5) (b) or for a violation of a state law or municipal or county ordinance involving a nonmoving traffic violation or a safety belt use violation under s. 347.48 (2m).

139,100 Section 100. 165.755 (2) of the statutes is amended to read:

165.755 (2) If the court under sub. (1) (a) imposes a sentence or forfeiture for multiple offenses or places a person on probation for multiple offenses, a separate crime laboratories and drug law enforcement assessment surcharge shall be imposed under ch. 814 for each separate offense.

139,101 Section 101. 165.755 (5) of the statutes is amended to read:

165.755 (5) If any deposit of bail is made for a noncriminal offense to which sub. (1) (a) applies, the person making the deposit shall also deposit a sufficient amount to include the assessment prescribed in surcharge under sub. (1) (a) for forfeited bail. If bail is forfeited, the amount of the assessment surcharge under sub. (1) (a) shall be transmitted monthly to the state treasurer under this section. If bail is returned, the assessment surcharge shall also be returned.

139,102 Section 102. 165.755 (6) of the statutes is amended to read:

165.755 (6) If an inmate in a state prison or a person sentenced to a state prison has not paid the crime laboratories and drug law enforcement assessment surcharge under sub. (1) (a), the department shall assess and collect the amount owed from the inmate's wages or other moneys. Any amount collected shall be transmitted to the state treasurer.

139,103 Section 103. 165.755 (7) of the statutes is amended to read:

165.755 (7) All moneys collected from crime laboratories and drug law enforcement assessments surcharges under this section shall be deposited by the state treasurer and used as specified in s. 20.455 (2) (kd) and (Lm).

139,104 Section 104. 167.31 (5) of the statutes is amended to read:

167.31 (5) Weapons assessment surcharge. (a) If a court imposes a fine or forfeiture for a violation of this section, the court shall also impose a weapons assessment surcharge under ch. 814 equal to 75% of the amount of the fine or forfeiture.

(b) If a fine or forfeiture is suspended in whole or in part, the weapons assessment surcharge shall be reduced in proportion to the suspension.

(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the weapons assessment surcharge under this subsection. If the deposit is forfeited, the amount of the weapons assessment surcharge shall be transmitted to the state treasurer under par. (d). If the deposit is returned, the amount of the weapons assessment surcharge shall also be returned.

(d) The clerk of the circuit court shall collect and transmit to the county treasurer the weapons assessment surcharge as required under s. 59.40 (2) (m). The county treasurer shall then pay the state treasurer as provided in s. 59.25 (3) (f) 2. The state treasurer shall deposit all amounts received under this paragraph in the conservation fund to be appropriated under s. 20.370 (3) (mu).

139,105 Section 105. 169.46 of the statutes is amended to read:

169.46 Natural resources assessments surcharges and restitution payments surcharges . (1) Natural resources assessments surcharges. (a) If a court imposes a fine or forfeiture for a violation of this chapter or a rule promulgated under this chapter, the court shall impose a natural resources assessment surcharge under ch. 814 equal to 75% of the amount of the fine or forfeiture.

(b) If a fine or forfeiture is suspended in whole or in part, the natural resources assessment surcharge shall be reduced in proportion to the suspension.

(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the natural resources assessment prescribed in surcharge under this subsection. If the deposit is forfeited, the amount of the natural resources assessment surcharge shall be transmitted to the state treasurer under par. (d). If the deposit is returned, the natural resources assessment surcharge shall also be returned.

(d) The clerk of the court shall collect and transmit to the county treasurer the natural resources assessment surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the state treasurer as provided in s. 59.25 (3) (f) 2. The state treasurer shall deposit the amount of the natural resources assessment surcharge in the conservation fund.

(e) All moneys collected from natural resources assessments surcharges shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (3) (mu).

(2) Natural resources restitution payments surcharges. (a) If a court imposes a fine or forfeiture for a violation of this chapter for failure to obtain a license required under this chapter, the court shall impose a natural resources restitution payment surcharge under ch. 814 equal to the amount of the fee for the license that was required and should have been obtained.

(b) If a fine or forfeiture is suspended in whole or in part, the natural resources restitution payment surcharge shall be reduced in proportion to the suspension unless the court directs otherwise.

(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the natural resources restitution payment prescribed in surcharge under this subsection. If the deposit is forfeited, the amount of the natural resources restitution payment surcharge shall be transmitted to the state treasurer under par. (d). If the deposit is returned, the natural resources restitution payment surcharge shall also be returned.

(d) The clerk of the court shall collect and transmit to the county treasurer the natural resources restitution payment surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the state treasurer as provided in s. 59.25 (3) (f) 2. The state treasurer shall deposit the amount of the natural resources restitution payment surcharge in the conservation fund.

(e) All moneys collected from natural resources restitution payments surcharges shall be deposited in the conservation fund and credited to the appropriation account under s. 20.370 (3) (mu).

139,106 Section 106. 180.0850 (4) of the statutes is amended to read:

180.0850 (4) "Liability" includes the obligation to pay a judgment, settlement, penalty, assessment, forfeiture, or fine, including an excise tax assessed with respect to an employee benefit plan, plus costs, fees, and surcharges imposed under ch. 814, and reasonable expenses.

139,107 Section 107. 181.0871 (4) of the statutes is amended to read:

181.0871 (4) "Liability" includes the obligation to pay a judgment, settlement, penalty, assessment, forfeiture, or fine, including any excise tax assessed with respect to an employee benefit plan, plus costs, fees, and surcharges imposed under ch. 814, and reasonable expenses.

139,108 Section 108. 183.0403 (1) (b) of the statutes is amended to read:

183.0403 (1) (b) "Liabilities" include the obligation to pay a judgment, settlement, penalty, assessment, forfeiture, or fine, including an excise tax assessed with respect to an employee benefit plan, plus costs, fees, and surcharges imposed under ch. 814, and reasonable expenses.

139,109 Section 109. 185.034 (4) of the statutes is amended to read:

185.034 (4) "Liability" includes the obligation to pay a judgment, settlement, penalty, assessment, forfeiture , or fine, including any excise tax assessed with respect to an employee benefit plan, plus costs, fees, and surcharges imposed under ch. 814, and reasonable expenses.