Amendment ASA1-AB351

LRBs0162/1

JEO:kaf:ijs

1997 - 1998 LEGISLATURE

ASSEMBLY SUBSTITUTE AMENDMENT 1, TO 1997 ASSEMBLY BILL 351

May 20, 1997 - Offered by Representative Walker.

AB351-ASA1,3,24 An Act to renumber and amend 301.048 (6) and 303.065 (1); to amend 19.85 (1) (d), 20.410 (1) (b), 20.410 (1) (bn), 20.410 (1) (d), 20.410 (1) (g), 20.410 (1) (gb), 20.410 (1) (gc), 20.410 (1) (ge), 20.410 (1) (gf), 46.21 (1) (d), 46.23 (2) (a), 46.48 (8) (d) 1., 48.78 (2) (d) 5., 51.15 (1) (b) 2., 51.20 (1) (ar) (intro.), 51.20 (13) (g) 2m., 51.30 (4) (b) 10. (intro.), 51.30 (4) (b) 10. a., 51.30 (4) (b) 10. b., 51.30 (4) (b) 10. d., 51.37 (8) (a), 51.37 (8) (b), 51.37 (11), 71.83 (2) (b), 106.215 (8g) (b), 111.32 (3), 132.13 (1) (a), 139.44 (1m), 139.44 (2), 139.44 (8) (c), 139.95 (2), 139.95 (3), 165.76 (1) (a), 165.76 (1) (e), 165.76 (2) (b) 1., 165.76 (2) (b) 2., 165.76 (2) (b) 3m., 165.76 (2) (b) 5., 165.76 (2) (b) 6., 165.84 (5), 227.03 (4), 230.36 (1), 230.36 (3) (c) (intro.), 230.36 (3) (c) 2., 230.36 (3) (c) 3., 291.97 (2) (b) (intro.), 291.97 (2) (c), 301.03 (2r), 301.03 (3), 301.03 (3g), 301.048 (1) (a), 301.048 (2) (d), 301.048 (4) (a), 301.048 (4) (am), 301.048 (4m) (b) (intro.), 301.048 (4m) (b) 1., 301.048 (4m) (b) 2., 301.049 (2) (a) 2., 301.049 (3) (e), 301.08 (1) (c) 1. a., 301.08 (1) (c) 1. b., 301.08 (1) (c) 2., 301.132 (2), 301.132 (3), 301.21 (1) (h), 301.32 (3) (a), 301.32 (3) (b), 301.38 (1) (am), 301.45 (1) (b), 301.45 (1) (bm), 301.45 (1) (dh), 301.45 (2) (a) 4. b., 301.45 (2) (e) 1., 301.45 (2) (e) 2., 301.45 (3) (a) 1m., 301.45 (3) (a) 2., 301.45 (3) (b) 2., 301.45 (3) (b) 4., 301.45 (5) (a) 1m., 301.46 (2) (b) 4. b., 302.045 (1), 302.045 (3), 302.11 (1), 302.11 (1g) (am), 302.11 (1i), 302.11 (1p), 302.11 (6), 302.11 (9), 302.14, 302.17 (2), 302.25 (4) (c), 302.33 (2) (a) (intro.), 302.33 (2) (b), 302.335 (title), 302.335 (2) (intro.), 302.335 (2) (a) (intro.), 302.335 (2) (a) 1., 302.335 (2) (a) 2., 302.335 (2) (a) 3., 302.335 (2) (b), 302.335 (3), 302.335 (4), 303.21 (1) (a), 303.215, 304.02 (3) (c), 304.02 (4), 304.02 (5), 304.06 (1) (b), 304.06 (1y), 304.062 (title), 304.062 (1), 304.062 (2), 304.063 (title), 304.063 (2) (intro.), 304.063 (3), 304.071 (2), 304.072 (title), 304.072 (1), 304.072 (2), 304.072 (3), 304.072 (4), 304.073 (2), 304.074 (title), 304.074 (2), 304.074 (3) (intro.), 304.074 (3) (d), 304.074 (4), 304.075, 304.13 (1) (intro.), 304.13 (2), 304.13 (3), 304.13 (7), 304.13 (8) (b), 304.135, 304.137, 304.14, 341.605 (3), 342.06 (2), 342.065 (4) (b), 342.155 (4) (b), 342.156 (6) (b), 342.30 (3) (a), 342.32 (3), 343.06 (1) (i), 343.30 (2d), 346.17 (3) (a), 346.17 (3) (b), 346.17 (3) (c), 346.17 (3) (d), 346.65 (5), 346.74 (5) (b), 346.74 (5) (c), 346.74 (5) (d), 563.14 (2), 563.27 (1), 563.51 (29) (b), 801.50 (5), 938.183 (2) (b), 938.78 (2) (d) 5., 938.991 (1), 938.991 (3) (c), 938.991 (5) (a), 938.991 (5) (am), 938.991 (6), 938.991 (7) (title), 938.991 (7) (a), 938.991 (7) (b), 938.991 (7) (c), 938.991 (14), 938.993 (2), 939.50 (3) (b), 939.50 (3) (bc), 939.50 (3) (c), 939.50 (3) (d), 939.50 (3) (e), 939.62 (2m) (b), 940.20 (2m) (title), 940.20 (2m) (a) 2., 940.20 (2m) (b), 942.06 (2m) (a), 942.06 (2q) (a) (intro.), 946.42 (1) (a), 946.46, 950.045, 961.41 (1) (a), 961.41 (1) (b), 961.41 (1) (cm) 1., 961.41 (1) (cm) 2., 961.41 (1) (cm) 3., 961.41 (1) (cm) 4., 961.41 (1) (cm) 5., 961.41 (1) (d) 1., 961.41 (1) (d) 2., 961.41 (1) (d) 3., 961.41 (1) (d) 4., 961.41 (1) (d) 5., 961.41 (1) (d) 6., 961.41 (1) (e) 1., 961.41 (1) (e) 2., 961.41 (1) (e) 3., 961.41 (1) (e) 4., 961.41 (1) (e) 5., 961.41 (1) (e) 6., 961.41 (1) (f) 1., 961.41 (1) (f) 2., 961.41 (1) (f) 3., 961.41 (1) (g) 1., 961.41 (1) (g) 2., 961.41 (1) (g) 3., 961.41 (1) (h) 1., 961.41 (1) (h) 2., 961.41 (1) (h) 3., 961.41 (1) (i), 961.41 (1) (j), 961.41 (1m) (a), 961.41 (1m) (b), 961.41 (1m) (cm) 1., 961.41 (1m) (cm) 2., 961.41 (1m) (cm) 3., 961.41 (1m) (cm) 4., 961.41 (1m) (cm) 5., 961.41 (1m) (d) 1., 961.41 (1m) (d) 2., 961.41 (1m) (d) 3., 961.41 (1m) (d) 4., 961.41 (1m) (d) 5., 961.41 (1m) (d) 6., 961.41 (1m) (e) 1., 961.41 (1m) (e) 2., 961.41 (1m) (e) 3., 961.41 (1m) (e) 4., 961.41 (1m) (e) 5., 961.41 (1m) (e) 6., 961.41 (1m) (f) 1., 961.41 (1m) (f) 2., 961.41 (1m) (f) 3., 961.41 (1m) (g) 1., 961.41 (1m) (g) 2., 961.41 (1m) (g) 3., 961.41 (1m) (h) 1., 961.41 (1m) (h) 2., 961.41 (1m) (h) 3., 961.41 (1m) (i), 961.41 (1m) (j), 961.41 (1n) (c), 961.41 (2) (a), 961.41 (2) (b), 961.41 (2) (c), 961.41 (2) (d), 961.41 (3g) (a) 1., 961.41 (3g) (a) 2., 961.41 (4) (am) 3., 961.42 (2), 961.43 (2), 961.455 (1), 961.49 (2) (a), 961.49 (2) (b), 969.01 (4), 971.11 (1), 972.13 (6), 972.15 (5) (intro.), 973.013 (1) (b), 973.013 (2), 973.0135 (2) (intro.), 973.014 (title), 973.014 (1) (intro.), 973.014 (1) (c), 973.014 (2), 973.032 (5), 973.10 (1), 973.15 (2) (b), 973.15 (6), 973.155 (1) (b), 973.155 (2), 973.155 (5), 973.20 (1r), 973.20 (10), 975.10 (1), 976.03 (3), 976.03 (13), 976.03 (22), 976.03 (23) (b), 976.03 (27) (a), 976.05 (3) (a), 976.05 (4) (b), 977.05 (6) (h) (intro.), 977.05 (6) (h) 1., 977.05 (6) (h) 2., 978.07 (1) (c) 1., 980.015 (2) (a), 980.02 (1) (b) 2., 980.02 (2) (ag) and 980.02 (4) (am); and to create 301.048 (2) (cm), 301.048 (6) (b), 301.35 (2) (bm), 302.11 (1z), 302.113, 302.114, 304.02 (6), 973.01 and 973.014 (1g) of the statutes; relating to: sentences for felony offenses, parole, extended supervision, granting rule-making authority and providing penalties.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB351-ASA1, s. 1 Section 1. 19.85 (1) (d) of the statutes is amended to read:

AB351-ASA1,4,4 19.85 (1) (d) Except as provided by rule promulgated under s. 304.06 (1) (em), considering specific applications of probation, extended supervision or parole, or considering strategy for crime detection or prevention.

AB351-ASA1, s. 2 Section 2. 20.410 (1) (b) of the statutes is amended to read:

AB351-ASA1,4,9 20.410 (1) (b) Field supervision. The amounts in the schedule to provide services related to probation, extended supervision and parole. No payments may be made under this paragraph for payments in accordance with other states party to the interstate corrections compact under s. 302.25.

AB351-ASA1, s. 3 Section 3. 20.410 (1) (bn) of the statutes is amended to read:

AB351-ASA1,4,15 20.410 (1) (bn) (title) Reimbursing counties for probation, extended supervision and parole holds. The amounts in the schedule for payments to counties under s. 302.33 (2) (a) for costs relating to maintaining persons in custody pending the disposition of their parole, extended supervision or probation revocation proceedings.

AB351-ASA1, s. 4 Section 4. 20.410 (1) (d) of the statutes is amended to read:

AB351-ASA1,4,21 20.410 (1) (d) Purchased services for offenders. The amounts in the schedule for the purchase of goods, care and services, authorized under s. 301.08 (1) (b) 1., for probationers, parolees, persons on extended supervision and other offenders, except as provided in par. (dd). In addition, funds from this appropriation shall be used to reimburse programs under s. 38.04 (12).

AB351-ASA1, s. 5 Section 5. 20.410 (1) (g) of the statutes is amended to read:

AB351-ASA1,5,5 20.410 (1) (g) (title) Loan fund for persons on probation, extended supervision or parole. The amounts in the schedule for the purposes specified in ss. 301.32 (3) and 304.075. All moneys received belonging to absconding probationers and, parolees, and persons on extended supervision under ss. 301.32 (3) and 304.075 shall be credited to this appropriation.

AB351-ASA1, s. 6 Section 6. 20.410 (1) (gb) of the statutes is amended to read:

AB351-ASA1,5,11 20.410 (1) (gb) Drug testing. All moneys received from probation, extended supervision and parole clients who are required to pay for their drug testing, as prescribed by rule in accordance with s. 301.03 (3), for expenditures related to the drug testing program for probationers and, parolees and persons on extended supervision under s. 301.03 (3).

AB351-ASA1, s. 7 Section 7. 20.410 (1) (gc) of the statutes is amended to read:

AB351-ASA1,5,17 20.410 (1) (gc) Sex offender honesty testing. All moneys received from probation, extended supervision and parole clients who are required to pay for polygraph examinations, as prescribed by rule in accordance with s. 301.132 (3), for expenditures related to the lie detector test program for probationers , extended supervision and parolees under s. 301.132.

AB351-ASA1, s. 8 Section 8. 20.410 (1) (ge) of the statutes is amended to read:

AB351-ASA1,5,24 20.410 (1) (ge) Administrative and minimum supervision. The amounts in the schedule for the supervision of probationers and, parolees and persons on extended supervision under minimum or administrative supervision and for the department's costs associated with contracts under s. 301.08 (1) (c) 2. All moneys received from vendors under contracts under s. 301.08 (1) (c) 2. and from fees charged under s. 304.073 (2) shall be credited to this appropriation account.

AB351-ASA1, s. 9 Section 9. 20.410 (1) (gf) of the statutes is amended to read:

AB351-ASA1,6,3 20.410 (1) (gf) Probation, extended supervision and parole. The amounts in the schedule for probation, extended supervision and parole. All moneys received under s. 304.074 (2) shall be credited to this appropriation account.

AB351-ASA1, s. 10 Section 10. 46.21 (1) (d) of the statutes is amended to read:

AB351-ASA1,6,11 46.21 (1) (d) "Human services" means the total range of services to people, including mental illness treatment, developmental disabilities services, physical disabilities services, relief funded by a relief block grant under ch. 49, income maintenance, youth probation, extended supervision and parole services, alcohol and drug abuse services, services to children, youth and families, family counseling, exceptional educational services for children from birth to the age of 3 and manpower services.

AB351-ASA1, s. 11 Section 11. 46.23 (2) (a) of the statutes is amended to read:

AB351-ASA1,6,18 46.23 (2) (a) "Human services" means the total range of services to people including, but not limited to, health care, mental illness treatment, developmental disabilities services, relief funded by a block grant under ch. 49, income maintenance, probation, extended supervision and parole services, alcohol and drug abuse services, services to children, youth and aging, family counseling, exceptional educational services and manpower services.

AB351-ASA1, s. 12 Section 12. 46.48 (8) (d) 1. of the statutes is amended to read:

AB351-ASA1,6,24 46.48 (8) (d) 1. The use of liaisons to meet with prospective program participants to provide information about the program and to assist program participants, prior to their release on extended supervision or parole, in planning for and obtaining the housing, employment, education and treatment that they will need upon release.

AB351-ASA1, s. 13 Section 13. 48.78 (2) (d) 5. of the statutes is amended to read:

AB351-ASA1,7,2 48.78 (2) (d) 5. On parole under s. 302.11 or ch. 304 or on extended supervision under s. 302.113 or 302.114.

AB351-ASA1, s. 14 Section 14. 51.15 (1) (b) 2. of the statutes is amended to read:

AB351-ASA1,7,8 51.15 (1) (b) 2. A specific recent overt act or attempt or threat to act or omission by the individual which is reliably reported to the officer or person by any other person, including any probation, extended supervision and parole agent authorized by the department of corrections to exercise control and supervision over a probationer or, parolee or person on extended supervision.

AB351-ASA1, s. 15 Section 15. 51.20 (1) (ar) (intro.) of the statutes is amended to read:

AB351-ASA1,7,24 51.20 (1) (ar) (intro.) If the individual is an inmate of a state prison, the petition may allege that the inmate is mentally ill, is a proper subject for treatment and is in need of treatment. The petition shall allege that appropriate less restrictive forms of treatment have been attempted with the individual and have been unsuccessful and it shall include a description of the less restrictive forms of treatment that were attempted. The petition shall also allege that the individual has been fully informed about his or her treatment needs, the mental health services available to him or her and his or her rights under this chapter and that the individual has had an opportunity to discuss his or her needs, the services available to him or her and his or her rights with a licensed physician or a licensed psychologist. The petition shall include the inmate's sentence and his or her expected date of release as determined under s. 302.11 or 302.113, whichever is applicable. The petition shall have attached to it a signed statement by a licensed physician or a licensed psychologist of a state prison and a signed statement by a licensed physician or a licensed psychologist of a state treatment facility attesting either of the following:

AB351-ASA1, s. 16 Section 16. 51.20 (13) (g) 2m. of the statutes is amended to read:

AB351-ASA1,8,4 51.20 (13) (g) 2m. In addition to the provisions under subds. 1., 2. and 2g., no commitment ordered under par. (a) 4. or 4m. may continue beyond the inmate's date of release on parole or extended supervision, as determined under s. 302.11 or 302.113, whichever is applicable.

AB351-ASA1, s. 17 Section 17. 51.30 (4) (b) 10. (intro.) of the statutes is amended to read:

AB351-ASA1,8,17 51.30 (4) (b) 10. (intro.) To a correctional facility or to a probation, extended supervision and parole agent who is responsible for the supervision of an individual who is receiving inpatient or outpatient evaluation or treatment under this chapter in a program that is operated by, or is under contract with, the department or a county department under s. 51.42 or 51.437, or in a treatment facility, as a condition of the probation, extended supervision and parole supervision plan, or whenever such an individual is transferred from a state or local correctional facility to such a treatment program and is then transferred back to the correctional facility. Every probationer or, parolee or person on extended supervision who receives evaluation or treatment under this chapter shall be notified of the provisions of this subdivision by the individual's probation, extended supervision and parole agent. Release of records under this subdivision is limited to:

AB351-ASA1, s. 18 Section 18. 51.30 (4) (b) 10. a. of the statutes is amended to read:

AB351-ASA1,8,20 51.30 (4) (b) 10. a. The report of an evaluation which is provided pursuant to the written probation, extended supervision and parole supervision plan.

AB351-ASA1, s. 19 Section 19. 51.30 (4) (b) 10. b. of the statutes is amended to read:

AB351-ASA1,8,24 51.30 (4) (b) 10. b. The discharge summary, including a record or summary of all somatic treatments, at the termination of any treatment which is provided as part of the probation, extended supervision and parole supervision plan.

AB351-ASA1, s. 20 Section 20. 51.30 (4) (b) 10. d. of the statutes is amended to read:

AB351-ASA1,9,8 51.30 (4) (b) 10. d. Any information necessary to establish, or to implement changes in, the individual's treatment plan or the level and kind of supervision on probation, extended supervision or parole, as determined by the director of the facility or the treatment director. In cases involving a person transferred back to a correctional facility, disclosure shall be made to clinical staff only. In cases involving a person on probation, extended supervision or parole, disclosure shall be made to a probation, extended supervision and parole agent only. The department shall promulgate rules governing the release of records under this subdivision.

AB351-ASA1, s. 21 Section 21. 51.37 (8) (a) of the statutes is amended to read:

AB351-ASA1,9,19 51.37 (8) (a) Rights to reexamination under s. 51.20 (16) apply to a prisoner or inmate who is found to be mentally ill or drug dependent except that the petition shall be made to the court that made the finding or, if the prisoner or inmate is detained by transfer, to the circuit court of the county in which he or she is detained. If upon rehearing it is found that the standards for recommitment under s. 51.20 (13) (g) no longer apply to the prisoner or inmate or that he or she is not in need of psychiatric or psychological treatment, the prisoner or inmate shall be returned to the prison or county jail or house of correction unless it is past his or her release date as determined under s. 302.11 or 302.113, whichever is applicable, in which case he or she shall be discharged.

AB351-ASA1, s. 22 Section 22. 51.37 (8) (b) of the statutes is amended to read:

AB351-ASA1,9,25 51.37 (8) (b) If the condition of any prisoner or inmate committed or transferred under this section requires psychiatric or psychological treatment after his or her date of release as determined under s. 302.11 or 302.113, whichever is applicable, the director of the state treatment facility shall, within a reasonable time before the release date of the prisoner or inmate, make a written application to the court which committed the prisoner or inmate under sub. (5) (a). Thereupon, the proceeding shall be upon application made under s. 51.20, but no physician or psychologist who is connected with a state prison, Winnebago or Mendota mental health institute or any county jail or house of correction may be appointed as an examiner. If the court does not commit the prisoner or inmate, it may dismiss the application and order the prisoner or inmate returned to the institution from which he or she was transferred until the release date of the prisoner or inmate. If the court commits the prisoner or inmate for the period commencing upon his or her release date, the commitment shall be to the care and custody of the county department under s. 51.42 or 51.437.

AB351-ASA1, s. 23 Section 23. 51.37 (11) of the statutes is amended to read:

AB351-ASA1,10,16 51.37 (11) When an individual who is in the custody of or under the supervision of a correctional officer of the department of corrections is transferred, discharged or is on unauthorized absence from a treatment facility, the probation , extended supervision and parole agent or other individual within the department of corrections who is responsible for that individual's supervision shall be notified as soon as possible by the director of the treatment facility.

AB351-ASA1, s. 24 Section 24. 71.83 (2) (b) of the statutes is amended to read:

AB351-ASA1,11,2 71.83 (2) (b) Felony. 1. `False income tax return; fraud.' Any person, other than a corporation or limited liability company, who renders a false or fraudulent income tax return with intent to defeat or evade any assessment required by this chapter shall be guilty of a felony and may be fined not to exceed more than $10,000 or imprisoned for not to exceed 5 more than 7 years and 6 months or both, together with the cost of prosecution. In this subdivision, "return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under s. 71.03 (2) (g) to (L) after the filing of that separate return, and a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under s. 71.03 (2) (m) after the filing of that joint return.

AB351-ASA1,11,9 2. `Officer of a corporation; false franchise or income tax return.' Any officer of a corporation or manager of a limited liability company required by law to make, render, sign or verify any franchise or income tax return, who makes any false or fraudulent franchise or income tax return, with intent to defeat or evade any assessment required by this chapter shall be guilty of a felony and may be fined not to exceed more than $10,000 or imprisoned for not to exceed 5 more than 7 years and 6 months or both, together with the cost of prosecution.

AB351-ASA1,11,14 3. `Evasion.' Any person who removes, deposits or conceals or aids in removing, depositing or concealing any property upon which a levy is authorized with intent to evade or defeat the assessment or collection of any tax administered by the department may be fined not more than $5,000 or imprisoned for not more than 3 4 years and 6 months or both, together with the costs of prosecution.

AB351-ASA1,11,21 4. `Fraudulent claim for credit.' The claimant who filed a claim for credit under s. 71.07, 71.28 or 71.47 or subch. VIII or IX that is false or excessive and was filed with fraudulent intent and any person who assisted in the preparation or filing of the false or excessive claim or supplied information upon which the false or excessive claim was prepared, with fraudulent intent, may be fined not to exceed more than $10,000 or imprisoned for not to exceed 5 more than 7 years and 6 months or both, together with the cost of prosecution.

AB351-ASA1, s. 25 Section 25. 106.215 (8g) (b) of the statutes is amended to read:

AB351-ASA1,12,3 106.215 (8g) (b) If the department of corrections is a sponsor of a project that is approved under this subsection, the corps members on the project shall be prisoners in state prison, probationers or, parolees or persons on extended supervision and the members of the project shall receive applicable alcohol or other drug abuse treatment and educational programming services for a portion of each work week, but not to exceed 8 hours per work week.

AB351-ASA1, s. 26 Section 26. 111.32 (3) of the statutes is amended to read:

AB351-ASA1,12,9 111.32 (3) "Conviction record" includes, but is not limited to, information indicating that an individual has been convicted of any felony, misdemeanor or other offense, has been adjudicated delinquent, has been less than honorably discharged, or has been placed on probation, fined, imprisoned, placed on extended supervision or paroled pursuant to any law enforcement or military authority.

AB351-ASA1, s. 27 Section 27. 132.13 (1) (a) of the statutes is amended to read:

AB351-ASA1,13,3 132.13 (1) (a) All goods, wares, and merchandise made wholly or in part by convict labor in any penitentiary, prison, reformatory or other establishment in which convict labor is employed except convicts or prisoners on parole , extended supervision or probation, shall before being exposed for sale be branded, labeled, marked or tagged as herein provided and shall not be exposed for sale or sold in this state without such brand, label, mark or tag. Such brand, label, mark or tag shall contain at the head or top thereof the words "convict-made" followed by the name of the penitentiary, prison, or other establishment in which it was made in plain English lettering of the style and size known as eighteen point Cheltenham bold type capitals. The brand or mark shall in all cases where the nature of the articles will permit be placed on each individual article or part of such article that is sold, and only where such branding or marking is impossible shall a label or tag be used and where a label is used it shall be securely pasted onto each such article and when a tag is used it shall be a paper tag securely fastened to such article or part of article sold. In addition to the marking of each article or part of article sold a similar brand, mark, label or tag shall be placed upon the outside or upon its box, crate, or other covering. All brands, labels, marks, and tags shall be placed on a conspicuous part of such article or part of article and its container.

AB351-ASA1, s. 28 Section 28. 139.44 (1m) of the statutes is amended to read:

AB351-ASA1,13,7 139.44 (1m) Any person who falsely or fraudulently tampers with a cigarette meter in order to evade the tax under s. 139.31 shall be imprisoned for not less than one year nor more than 10 15 years.

AB351-ASA1, s. 29 Section 29. 139.44 (2) of the statutes is amended to read:

AB351-ASA1,13,13 139.44 (2) Any person who makes or verifies any false or fraudulent report or who attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the evasion or attempted evasion of that tax shall be fined not less than $1,000 nor more than $5,000 or imprisoned not less than 90 days nor more than one year 2 years or both.