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108.24
(2) (a) Except as provided in sub. (2m) and s. 108.16 (8) (m), any person
8who knowingly makes a false statement or representation in connection with any
9report or as to any information duly required by the department under this chapter,
10or who knowingly refuses or fails to keep any records or to furnish any reports or
11information duly required by the department under this chapter,
shall be fined not
12less than $100 nor more than $500, or imprisoned not more than 90 days or both; and
1each may be penalized as provided in par. (b). Each such false statement or
2representation and every day of such refusal or failure constitutes a separate offense.
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108.24
(2) (b) Whoever violates par. (a):
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1. For a first conviction, is guilty of a Class I felony.
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2. For a 2nd conviction, is guilty of a Class H felony.
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3. For a 3rd or subsequent conviction, is guilty of a Class G felony.".