AB250: Bill Text

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.

AB250,23,9 (End)