AB250: Bill Text

AB250,13,19 (b) In addition to or in lieu of requesting a hearing under par. (a), a person issued a notice of assessment under sub. (2) may settle the matter by agreeing to an offer in compromise with the department under which the person pays to the department a forfeiture of less than the amount stated in the notice of assessment but not less than the minimum applicable forfeiture amount specified in sub. (6) for the violation.

AB250,13,25 (4) All forfeitures shall be paid to the department within 60 days after receipt of the notice of assessment or according to a schedule agreed to by the department and the person issued the notice of assessment or, if the forfeiture is contested under sub. (3), within 10 days after receipt of the final decision after exhaustion of all administrative and judicial reviews. The department shall remit all forfeitures paid to the secretary of administration for deposit in the school fund.

AB250,14,4 (5) The attorney general may bring an action in the name of the state to collect any forfeiture imposed under this section if the forfeiture has not been paid following the exhaustion of all administrative and judicial reviews. The only issue to be contested in any such action is whether the forfeiture amount has been paid.

AB250,14,6 (6) (a) The department may assess forfeitures under this section for the following violations in the following amounts:

AB250,14,10 1. For a violation of s. 125.07 (2) (a) or (3) (a) or (b) or 125.65 or a rule promulgated under s. 125.03 (1) (a) or (2), not more than $100 for a first violation, not less than $100 nor more than $250 for a 2nd violation, and not less than $250 nor more than $500 for a 3rd or subsequent violation.

AB250,14,17 2. For a violation of s. 125.04 (3) (j) or (10), 125.06 (13) (a), 125.09 (3), (6), (7), or (8), 125.27 (2) (e), 125.272, 125.28 (1) (d), 125.32 (3), (5), (6), or (7), 125.33 (1), (5), (6), (7) (a), (7m), (8), (11) (a), (12), or (13), 125.34 (2), (3), (4), (5), or (6), 125.51 (4) (am), (5) (c) 4., (6), or (7), 125.535 (4), (5), or (6), 125.54 (3), (5), or (8), 125.68 (4), (10) (a), or (11) (b), or 125.69 (3), (4) (a), or (5), not more than $250 for a first violation, not less than $250 nor more than $500 for a 2nd violation, and not less than $500 nor more than $1,000 for a 3rd or subsequent violation.

AB250,14,22 3. For a violation of s. 125.04 (1), 125.09 (1) or (9), 125.105 (1), 125.28 (5), 125.315 (1), 125.32 (2), 125.33 (9), 125.54 (7) (a) or (b), 125.545 (4) or (7), 125.66 (1), 125.67, or 125.68 (2), not more than $1,000 for a first violation, not less than $1,000 nor more than $2,500 for a 2nd violation, and not less than $2,500 nor more than $10,000 for a 3rd or subsequent violation.

AB250,14,24 4. For a violation of s. 125.07 (1) (a), an amount consistent with the forfeitures or fines provided under s. 125.07 (1) (b).

AB250,15,2 5. For a violation of s. 125.07 (4) (a), an amount consistent with the forfeitures provided under s. 125.07 (4) (bs).

AB250,15,4 6. For a violation of s. 125.07 (4) (b), an amount consistent with the forfeitures provided under s. 125.07 (4) (c).

AB250,15,6 7. For a violation of s. 125.085 (3) (a) 1., an amount consistent with the fines provided under s. 125.085 (3) (a).

AB250,15,8 8. For a violation of s. 125.085 (3) (b), an amount consistent with the forfeitures provided under s. 125.085 (3) (bd).

AB250,15,10 9. For a violation of s. 125.09 (2), an amount consistent with the forfeitures provided under s. 125.09 (2) (d).

AB250,15,12 10. For a violation of s. 125.66 (4), an amount consistent with the fines provided under s. 125.66 (4).

AB250,15,14 11. For a violation of s. 125.68 (8), an amount consistent with the fines provided under s. 125.68 (8) (a).

AB250,15,16 12. For a violation of s. 125.68 (9), an amount consistent with the fines provided under s. 125.68 (9) (g).

AB250,15,18 13. For a violation of s. 125.68 (10) (b), an amount consistent with the forfeiture provided under s. 125.68 (10) (b).

AB250,15,20 14. For a violation of s. 125.69 (6), an amount consistent with the forfeitures or fines provided under s. 125.69 (6).

AB250,15,23 (b) For purposes of par. (a), a violation is considered to be a separate violation if the act or omission giving rise to it did not arise out of the same incident or occurrence.

AB250,22 Section 22. 125.12 (7) of the statutes is created to read:

AB250,16,5 125.12 (7) Reapplication for permit after revocation or refusal to issue or renew. If the department refuses to issue, refuses to renew, or revokes any permit issued under this chapter, the applicant or permit holder may not reapply for the permit for a period of 12 months after the date of the refusal to issue, refusal to renew, or revocation.

AB250,23 Section 23. 134.65 (1g) of the statutes is created to read:

AB250,16,9 134.65 (1g) (a) The department of revenue shall create an application form for licenses issued under sub. (1). The form shall require all of the following information from an applicant:

AB250,16,11 1. The applicant's history relevant to the applicant's fitness to hold a license under sub. (1).

AB250,16,12 2. The kind of license for which the applicant is applying.

AB250,16,13 3. The premises where cigarettes or tobacco products will be sold or stored.

AB250,16,15 4. If the applicant is a corporation, the identity of the corporate officers and agent.

AB250,16,17 5. If the applicant is a limited liability company, the identity of the company members or managers and agent.

AB250,16,18 6. The applicant's trade name, if any.

AB250,16,20 7. Whether the applicant will sell, exchange, barter, dispose of, or give away the cigarette or tobacco products over the counter or in a vending machine, or both.

AB250,16,21 8. Any other information required by the department of revenue.

AB250,16,23 (b) The department of revenue shall make the form prepared under this subsection available to all cities, villages, and towns.

AB250,16,25 (c) An applicant for a license under sub. (1) shall use the form prepared under this subsection.

AB250,17,3 (d) An application for a license under sub. (1) shall be signed by the applicant and the applicant shall submit the application to the clerk of the city, village, or town where the intended place of sale is located.

AB250,17,7 (e) Within 10 days of any change in any fact set forth in an application for a license under sub. (1), the applicant or licensee shall file a written description of the change with the clerk of the city, village, or town where the application was submitted.

AB250,17,11 (f) Any person may inspect applications for a license under sub. (1). The clerk of a city, village, or town where such applications are submitted shall retain all applications, except that the clerk may destroy any application that is 4 or more years old.

AB250,24 Section 24. 134.65 (1m) of the statutes is renumbered 134.65 (1m) (a) (intro.) and amended to read:

AB250,17,18 134.65 (1m) (a) (intro.) A city, village, or town clerk may not issue a license under sub. (1) unless the applicant specifies in the license application whether the applicant will sell, exchange, barter, dispose of, or give away the cigarette or tobacco products over the counter or in a vending machine, or both. meets all of the following requirements:

AB250,25 Section 25. 134.65 (1m) (a) 1., 2. and 3. of the statutes are created to read:

AB250,17,21 134.65 (1m) (a) 1. Subject to ss. 111.321, 111.322, and 111.335, the applicant has not habitually been a law offender or been convicted of a felony unless pardoned.

AB250,17,22 2. The applicant has submitted the proof required under s. 77.61 (11).

AB250,17,23 3. The applicant has attained the age of 18.

AB250,26 Section 26. 134.65 (1m) (b) of the statutes is created to read:

AB250,18,7 134.65 (1m) (b) The requirements under par. (a) apply to all partners of a partnership, all members of a limited liability company, all agents of a limited liability company or corporation, and all officers of a corporation. Subject to ss. 111.321, 111.322, and 111.335, if a business entity has been convicted of a crime, the entity may not be issued a license under sub. (1) unless the entity has terminated its relationship with the individuals whose actions directly contributed to the conviction.

AB250,27 Section 27. 134.65 (2m) of the statutes is created to read:

AB250,18,15 134.65 (2m) Annually, no later than July 15, the clerk of a city, village, or town issuing licenses under sub. (1) shall submit to the department of revenue, in a manner prescribed by the department, a list of licenses issued by the city, village, or town under sub. (1) during the previous fiscal year. The list shall include the name, address, seller's permit number, and trade name of the licensee and the type of license held. The department of revenue shall publish this list annually on the department's Internet site.

AB250,28 Section 28. 134.65 (3m) of the statutes is created to read:

AB250,18,20 134.65 (3m) A person holding a license under sub. (1) shall enclose the license in a frame that has a transparent front that allows the license to be read clearly. The licensee shall conspicuously display the license for public inspection at all times in the room or place where the activity subject to licensure is carried out.

AB250,29 Section 29. 139.11 (4) (a) (intro.) of the statutes is amended to read:

AB250,19,2 139.11 (4) (a) (intro.) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a fermented malt beverage tax return, report, schedule, exhibit, or other document or from an audit report relating to any of those documents, except that the department of revenue shall publish the following:

AB250,30 Section 30. 139.38 (6) of the statutes is amended to read:

AB250,19,11 139.38 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its Internet site, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.

AB250,31 Section 31. 139.44 (2) of the statutes is amended to read:

AB250,19,16 139.44 (2) Any person who makes or signs 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 may be fined not more than $10,000 or imprisoned for not more than 9 months or both.

AB250,32 Section 32. 139.44 (2m) of the statutes is created to read:

AB250,19,20 139.44 (2m) Any person who evades or attempts to evade, or who aids or abets the evasion or attempted evasion of, a tax imposed under s. 139.31 or 139.76 is guilty of the following:

AB250,19,21 (a) A Class A misdemeanor if the amount of the tax is no more than $2,500.

AB250,19,23 (b) A Class I felony if the amount of the tax is more than $2,500, but no more than $5,000.

AB250,19,25 (c) A Class H felony if the amount of the tax is more than $5,000, but no more than $10,000.

AB250,20,2 (d) A Class G felony if the amount of the tax is more than $10,000, but no more than $100,000.

AB250,20,3 (e) A Class F felony if the amount of the tax is more than $100,000.

AB250,33 Section 33. 139.44 (8) (a), (b) and (c) of the statutes are amended to read:

AB250,20,7 139.44 (8) (a) If the number of cigarettes does not exceed 6,000, a fine of 3,000, the person may be fined not more than $200 $1,000 or imprisonment imprisoned for not more than 6 months one year or both.

AB250,20,10 (b) If the number of cigarettes exceeds 6,000 3,000 but does not exceed 36,000, a fine of not more than $1,000 or imprisonment for not more than one year in the county jail or both 5,000, the person is guilty of a Class I felony.

AB250,20,12 (c) If the number of cigarettes exceeds 36,000 5,000 but does not exceed 10,000, the person is guilty of a Class I H felony.

AB250,34 Section 34. 139.44 (8) (d) of the statutes is created to read:

AB250,20,15 139.44 (8) (d) If the number of cigarettes exceeds 10,000, the person is guilty of a Class F felony.

AB250,35 Section 35. 139.82 (6) of the statutes is amended to read:

AB250,20,24 139.82 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the return, report, schedule, exhibit, or document, except that the department shall publish on its Internet site, at least quarterly, a current list of permits issued to distributors and jobbers under s. 139.34 and include on the list the name and address of the permit holder and the date on which the department issued the permit.

AB250,36 Section 36. 227.43 (1) (bt) of the statutes is created to read:

AB250,21,2 227.43 (1) (bt) Assign a hearing examiner to preside over any hearing of a contested case under s. 125.112 (3).

AB250,37 Section 37. 227.43 (3) (bt) of the statutes is created to read:

AB250,21,7 227.43 (3) (bt) The administrator of the division of hearings and appeals may set the fees to be charged for any services rendered to the department of revenue by a hearing examiner under this section. The fee shall cover the total cost of the services.

AB250,38 Section 38. 227.43 (4) (bt) of the statutes is created to read:

AB250,21,11 227.43 (4) (bt) The department of revenue shall pay all costs of the services of a hearing examiner assigned under sub. (1) (bt), according to the fees set under sub. (3) (bt).

AB250,39 Section 39. 227.52 (1) of the statutes is amended to read:

AB250,21,15 227.52 (1) Decisions of the department of revenue other than decisions relating to alcohol beverage permits issued under ch. 125 or forfeitures assessed by the department under s. 125.112.

AB250,40 Section 40. 565.17 (5) (a) of the statutes is amended to read:

AB250,21,20 565.17 (5) (a) No Except as provided under par. (d), no employee in the lottery division of the department or the secretary, deputy secretary, or assistant deputy secretary of revenue and no member of such a person's immediate family, as defined in s. 19.42 (7), may purchase a lottery ticket or lottery share.

AB250,41 Section 41. 565.17 (5) (d) of the statutes is created to read:

AB250,22,2 565.17 (5) (d) An employee in the lottery division of the department may purchase a lottery ticket or lottery share if the purchase is on behalf of the lottery division of the department and is a part of an official lottery investigation. No person may share or assign a lottery ticket or lottery share purchased under this paragraph and no person may claim any prize or winnings from a lottery ticket or lottery share purchased under this paragraph.

AB250,42 Section 42. 565.50 (2) of the statutes is amended to read:

AB250,22,6 565.50 (2) Any person who alters or , forges, counterfeits, or illegally obtains a lottery ticket or share or intentionally utters or transfers an altered or, forged, counterfeit, or illegally obtained lottery ticket or share is guilty of a Class I felony.

AB250,43 Section 43. 565.50 (3) of the statutes is amended to read:

AB250,22,11 565.50 (3) Any person who possesses an altered or, forged, counterfeit, or illegally obtained lottery ticket or share, or a winning lottery ticket or share for which the prize has been previously claimed, with intent to defraud shall be fined not more than $10,000 or imprisoned for not more than 9 months or both.

AB250,44 Section 44. 565.50 (4) of the statutes is created to read:

AB250,22,17 565.50 (4) Any person who transfers a lottery ticket or share to another person, presents a transferred lottery ticket or share for payment of a lottery prize, or claims a lottery prize from a transferred ticket or share with intent to avoid withholding under s. 565.30 (4), (5), (5m), or (5r) shall be fined not more than $10,000 or imprisoned for not more than 9 months or both.

AB250,45 Section 45. 946.82 (4) of the statutes is amended to read:

AB250,23,8 946.82 (4) “Racketeering activity" means any activity specified in 18 USC 1961 (1) in effect as of April 27, 1982, or the attempt, conspiracy to commit, or commission of any of the felonies specified in: chs. 945 and 961, subch. V of ch. 551, and ss. 49.49, 134.05, 139.44 (1), (2m), and (8), 180.0129, 181.0129, 185.825, 201.09 (2), 215.12, 221.0625, 221.0636, 221.0637, 221.1004, 553.41 (3) and (4), 553.52 (2), 940.01, 940.19 (4) to (6), 940.20, 940.201, 940.203, 940.21, 940.30, 940.302 (2), 940.305, 940.31, 941.20 (2) and (3), 941.26, 941.28, 941.298, 941.31, 941.32, 942.09, 943.01 (2), (2d), or (2g), 943.011, 943.012, 943.013, 943.02, 943.03, 943.04, 943.05, 943.06, 943.10, 943.20 (3) (bf) to (e), 943.201, 943.203, 943.23 (1g), (2) and (3), 943.24 (2), 943.27, 943.28, 943.30, 943.32, 943.34 (1) (bf), (bm), and (c), 943.38, 943.39, 943.40, 943.41 (8) (b) and (c), 943.50 (4) (bf), (bm), and (c) and (4m), 943.60, 943.70, 943.76, 943.81, 943.82, 943.83, 943.84, 943.85, 943.86, 943.87, 943.88, 943.89, 943.90, 944.21 (5) (c) and (e), 944.32, 944.34, 945.03 (1m), 945.04 (1m), 945.05 (1), 945.08, 946.10, 946.11, 946.12, 946.13, 946.31, 946.32 (1), 946.48, 946.49, 946.61, 946.64, 946.65, 946.72, 946.76, 946.79, 947.015, 948.05, 948.051, 948.08, 948.12, and 948.30.