SB285,12,44 1. A person issued a manufacturer's or rectifier's permit under s. 125.52.
SB285,12,552. A person that has registered a distilled spirits plant under 26 USC 5171.
SB285,12,763. A person that has registered the still or distilling apparatus under 26 USC
75179
.
SB285,12,98 (c) Any person who violates par. (a) shall be subject to the same penalty
9specified in s. 125.04 (13).
SB285,21 10Section 21. 125.112 of the statutes is created to read:
SB285,12,13 11125.112 Administrative forfeitures for violations. (1) (a) The department
12may directly assess against a person, for the person's violation as described in sub.
13(6), a forfeiture in the amount specified in sub. (6).
SB285,12,1914 (b) The authority of the department to assess a forfeiture against a person
15under this section is in addition to the department's authority under s. 125.12 and
16any other authority or power of the department under this chapter or ch. 139 and in
17addition to any other penalty under this chapter, except that a person may not be
18both assessed a forfeiture under this section and subject to a court-imposed fine,
19forfeiture, or imprisonment under this chapter arising from the same violation.
SB285,12,25 20(2) If the department determines that a forfeiture should be assessed for a
21violation identified in sub. (6), the department shall issue a notice of assessment to
22the person alleged to have committed the violation. The notice shall specify the
23amount of the forfeiture assessed and the alleged violation, including the statute
24alleged to have been violated, and shall inform the person of the right to hearing
25under sub. (3) (a).
SB285,13,13
1(3) (a) A person upon whom a forfeiture is imposed may contest the assessment
2by sending, within 30 days after receipt of notice of the assessment, a written request
3for hearing under s. 227.44 to the division of hearings and appeals in the department
4of administration. The administrator of the division of hearings and appeals may
5designate a hearing examiner to preside over the case and recommend a decision to
6the administrator under s. 227.46. The decision of the administrator of the division
7of hearings and appeals shall be the final administrative decision. The division of
8hearings and appeals shall commence the hearing within 30 days of receipt of the
9request for hearing and shall issue a final decision within 15 days after the close of
10the hearing. Proceedings before the division of hearings and appeals are governed
11by ch. 227. In any petition for judicial review of a decision by the division of hearings
12and appeals, the party, other than the petitioner, who was in the proceeding before
13the division of hearings and appeals shall be the named respondent.
SB285,13,1914 (b) In addition to or in lieu of requesting a hearing under par. (a), a person
15issued a notice of assessment under sub. (2) may settle the matter by agreeing to an
16offer in compromise with the department under which the person pays to the
17department a forfeiture of less than the amount stated in the notice of assessment
18but not less than the minimum applicable forfeiture amount specified in sub. (6) for
19the violation.
SB285,13,25 20(4) All forfeitures shall be paid to the department within 60 days after receipt
21of the notice of assessment or according to a schedule agreed to by the department
22and the person issued the notice of assessment or, if the forfeiture is contested under
23sub. (3), within 10 days after receipt of the final decision after exhaustion of all
24administrative and judicial reviews. The department shall remit all forfeitures paid
25to the secretary of administration for deposit in the school fund.
SB285,14,4
1(5) The attorney general may bring an action in the name of the state to collect
2any forfeiture imposed under this section if the forfeiture has not been paid following
3the exhaustion of all administrative and judicial reviews. The only issue to be
4contested in any such action is whether the forfeiture amount has been paid.
SB285,14,6 5(6) (a) The department may assess forfeitures under this section for the
6following violations in the following amounts:
SB285,14,107 1. For a violation of s. 125.07 (2) (a) or (3) (a) or (b) or 125.65 or a rule
8promulgated under s. 125.03 (1) (a) or (2), not more than $100 for a first violation,
9not less than $100 nor more than $250 for a 2nd violation, and not less than $250 nor
10more than $500 for a 3rd or subsequent violation.
SB285,14,1711 2. For a violation of s. 125.04 (3) (j) or (10), 125.06 (13) (a), 125.09 (3), (6), (7),
12or (8), 125.27 (2) (e), 125.272, 125.28 (1) (d), 125.32 (3), (5), (6), or (7), 125.33 (1), (5),
13(6), (7) (a), (7m), (8), (11) (a), (12), or (13), 125.34 (2), (3), (4), (5), or (6), 125.51 (4) (am),
14(5) (c) 4., (6), or (7), 125.535 (4), (5), or (6), 125.54 (3), (5), or (8), 125.68 (4), (10) (a),
15or (11) (b), or 125.69 (3), (4) (a), or (5), not more than $250 for a first violation, not less
16than $250 nor more than $500 for a 2nd violation, and not less than $500 nor more
17than $1,000 for a 3rd or subsequent violation.
SB285,14,2218 3. For a violation of s. 125.04 (1), 125.09 (1) or (9), 125.105 (1), 125.28 (5),
19125.315 (1), 125.32 (2), 125.33 (9), 125.54 (7) (a) or (b), 125.545 (4) or (7), 125.66 (1),
20125.67, or 125.68 (2), not more than $1,000 for a first violation, not less than $1,000
21nor more than $2,500 for a 2nd violation, and not less than $2,500 nor more than
22$10,000 for a 3rd or subsequent violation.
SB285,14,2423 4. For a violation of s. 125.07 (1) (a), an amount consistent with the forfeitures
24or fines provided under s. 125.07 (1) (b).
SB285,15,2
15. For a violation of s. 125.07 (4) (a), an amount consistent with the forfeitures
2provided under s. 125.07 (4) (bs).
SB285,15,43 6. For a violation of s. 125.07 (4) (b), an amount consistent with the forfeitures
4provided under s. 125.07 (4) (c).
SB285,15,65 7. For a violation of s. 125.085 (3) (a) 1., an amount consistent with the fines
6provided under s. 125.085 (3) (a).
SB285,15,87 8. For a violation of s. 125.085 (3) (b), an amount consistent with the forfeitures
8provided under s. 125.085 (3) (bd).
SB285,15,109 9. For a violation of s. 125.09 (2), an amount consistent with the forfeitures
10provided under s. 125.09 (2) (d).
SB285,15,1211 10. For a violation of s. 125.66 (4), an amount consistent with the fines provided
12under s. 125.66 (4).
SB285,15,1413 11. For a violation of s. 125.68 (8), an amount consistent with the fines provided
14under s. 125.68 (8) (a).
SB285,15,1615 12. For a violation of s. 125.68 (9), an amount consistent with the fines provided
16under s. 125.68 (9) (g).
SB285,15,1817 13. For a violation of s. 125.68 (10) (b), an amount consistent with the forfeiture
18provided under s. 125.68 (10) (b).
SB285,15,2019 14. For a violation of s. 125.69 (6), an amount consistent with the forfeitures
20or fines provided under s. 125.69 (6).
SB285,15,2321 (b) For purposes of par. (a), a violation is considered to be a separate violation
22if the act or omission giving rise to it did not arise out of the same incident or
23occurrence.
SB285,22 24Section 22. 125.12 (7) of the statutes is created to read:
SB285,16,5
1125.12 (7) Reapplication for permit after revocation or refusal to issue or
2renew.
If the department refuses to issue, refuses to renew, or revokes any permit
3issued under this chapter, the applicant or permit holder may not reapply for the
4permit for a period of 12 months after the date of the refusal to issue, refusal to renew,
5or revocation.
SB285,23 6Section 23. 134.65 (1g) of the statutes is created to read:
SB285,16,97 134.65 (1g) (a) The department of revenue shall create an application form for
8licenses issued under sub. (1). The form shall require all of the following information
9from an applicant:
SB285,16,1110 1. The applicant's history relevant to the applicant's fitness to hold a license
11under sub. (1).
SB285,16,1212 2. The kind of license for which the applicant is applying.
SB285,16,1313 3. The premises where cigarettes or tobacco products will be sold or stored.
SB285,16,1514 4. If the applicant is a corporation, the identity of the corporate officers and
15agent.
SB285,16,1716 5. If the applicant is a limited liability company, the identity of the company
17members or managers and agent.
SB285,16,1818 6. The applicant's trade name, if any.
SB285,16,2019 7. Whether the applicant will sell, exchange, barter, dispose of, or give away
20the cigarette or tobacco products over the counter or in a vending machine, or both.
SB285,16,2121 8. Any other information required by the department of revenue.
SB285,16,2322 (b) The department of revenue shall make the form prepared under this
23subsection available to all cities, villages, and towns.
SB285,16,2524 (c) An applicant for a license under sub. (1) shall use the form prepared under
25this subsection.
SB285,17,3
1(d) An application for a license under sub. (1) shall be signed by the applicant
2and the applicant shall submit the application to the clerk of the city, village, or town
3where the intended place of sale is located.
SB285,17,74 (e) Within 10 days of any change in any fact set forth in an application for a
5license under sub. (1), the applicant or licensee shall file a written description of the
6change with the clerk of the city, village, or town where the application was
7submitted.
SB285,17,118 (f) Any person may inspect applications for a license under sub. (1). The clerk
9of a city, village, or town where such applications are submitted shall retain all
10applications, except that the clerk may destroy any application that is 4 or more
11years old.
SB285,24 12Section 24. 134.65 (1m) of the statutes is renumbered 134.65 (1m) (a) (intro.)
13and amended to read:
SB285,17,1814 134.65 (1m) (a) (intro.) A city, village, or town clerk may not issue a license
15under sub. (1) unless the applicant specifies in the license application whether the
16applicant will sell, exchange, barter, dispose of, or give away the cigarette or tobacco
17products over the counter or in a vending machine, or both.
meets all of the following
18requirements:
SB285,25 19Section 25. 134.65 (1m) (a) 1., 2. and 3. of the statutes are created to read:
SB285,17,2120 134.65 (1m) (a) 1. Subject to ss. 111.321, 111.322, and 111.335, the applicant
21has not habitually been a law offender or been convicted of a felony unless pardoned.
SB285,17,2222 2. The applicant has submitted the proof required under s. 77.61 (11).
SB285,17,2323 3. The applicant has attained the age of 18.
SB285,26 24Section 26. 134.65 (1m) (b) of the statutes is created to read:
SB285,18,7
1134.65 (1m) (b) The requirements under par. (a) apply to all partners of a
2partnership, all members of a limited liability company, all agents of a limited
3liability company or corporation, and all officers of a corporation. Subject to ss.
4111.321, 111.322, and 111.335, if a business entity has been convicted of a crime, the
5entity may not be issued a license under sub. (1) unless the entity has terminated its
6relationship with the individuals whose actions directly contributed to the
7conviction.
SB285,27 8Section 27. 134.65 (2m) of the statutes is created to read:
SB285,18,159 134.65 (2m) Annually, no later than July 15, the clerk of a city, village, or town
10issuing licenses under sub. (1) shall submit to the department of revenue, in a
11manner prescribed by the department, a list of licenses issued by the city, village, or
12town under sub. (1) during the previous fiscal year. The list shall include the name,
13address, seller's permit number, and trade name of the licensee and the type of
14license held. The department of revenue shall publish this list annually on the
15department's Internet site.
SB285,28 16Section 28. 134.65 (3m) of the statutes is created to read:
SB285,18,2017 134.65 (3m) A person holding a license under sub. (1) shall enclose the license
18in a frame that has a transparent front that allows the license to be read clearly. The
19licensee shall conspicuously display the license for public inspection at all times in
20the room or place where the activity subject to licensure is carried out.
SB285,29 21Section 29. 139.11 (4) (a) (intro.) of the statutes is amended to read:
SB285,19,222 139.11 (4) (a) (intro.) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2)
23(a) 3. and 3m., relating to confidentiality of income and franchise tax returns, apply
24to any information obtained from any person on a fermented malt beverage tax
25return, report, schedule, exhibit, or other document or from an audit report relating

1to any of those documents, except that the department of revenue shall publish the
2following:
SB285,30 3Section 30. 139.38 (6) of the statutes is amended to read:
SB285,19,114 139.38 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and
53m., relating to confidentiality of income and franchise tax returns, apply to any
6information obtained from any person on a cigarette tax return, report, schedule,
7exhibit, or other document or from an audit report pertaining to the return, report,
8schedule, exhibit, or document, except that the department shall publish on its
9Internet site, at least quarterly, a current list of permits issued to distributors and
10jobbers under s. 139.34 and include on the list the name and address of the permit
11holder and the date on which the department issued the permit.
SB285,31 12Section 31. 139.44 (2) of the statutes is amended to read:
SB285,19,1613 139.44 (2) Any person who makes or signs any false or fraudulent report or who
14attempts to evade the tax imposed by s. 139.31 or 139.76, or who aids in or abets the
15evasion or attempted evasion of that tax
may be fined not more than $10,000 or
16imprisoned for not more than 9 months or both.
SB285,32 17Section 32. 139.44 (2m) of the statutes is created to read:
SB285,19,2018 139.44 (2m) Any person who evades or attempts to evade, or who aids or abets
19the evasion or attempted evasion of, a tax imposed under s. 139.31 or 139.76 is guilty
20of the following:
SB285,19,2121 (a) A Class A misdemeanor if the amount of the tax is no more than $2,500.
SB285,19,2322 (b) A Class I felony if the amount of the tax is more than $2,500, but no more
23than $5,000.
SB285,19,2524 (c) A Class H felony if the amount of the tax is more than $5,000, but no more
25than $10,000.
SB285,20,2
1(d) A Class G felony if the amount of the tax is more than $10,000, but no more
2than $100,000.
SB285,20,33 (e) A Class F felony if the amount of the tax is more than $100,000.
SB285,33 4Section 33. 139.44 (8) (a), (b) and (c) of the statutes are amended to read:
SB285,20,75 139.44 (8) (a) If the number of cigarettes does not exceed 6,000, a fine of 3,000,
6the person may be fined
not more than $200 $1,000 or imprisonment imprisoned for
7not more than 6 months one year or both.
SB285,20,108 (b) If the number of cigarettes exceeds 6,000 3,000 but does not exceed 36,000,
9a fine of not more than $1,000 or imprisonment for not more than one year in the
10county jail or both
5,000, the person is guilty of a Class I felony.
SB285,20,1211 (c) If the number of cigarettes exceeds 36,000 5,000 but does not exceed 10,000,
12the person is guilty of a Class I H felony.
SB285,34 13Section 34. 139.44 (8) (d) of the statutes is created to read:
SB285,20,1514 139.44 (8) (d) If the number of cigarettes exceeds 10,000, the person is guilty
15of a Class F felony.
SB285,35 16Section 35. 139.82 (6) of the statutes is amended to read:
SB285,20,2417 139.82 (6) Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and
183m., relating to confidentiality of income and franchise tax returns, apply to any
19information obtained from any person on a cigarette tax return, report, schedule,
20exhibit, or other document or from an audit report pertaining to the return, report,
21schedule, exhibit, or document, except that the department shall publish on its
22Internet site, at least quarterly, a current list of permits issued to distributors and
23jobbers under s. 139.34 and include on the list the name and address of the permit
24holder and the date on which the department issued the permit.
SB285,36 25Section 36. 227.43 (1) (bt) of the statutes is created to read:
SB285,21,2
1227.43 (1) (bt) Assign a hearing examiner to preside over any hearing of a
2contested case under s. 125.112 (3).
SB285,37 3Section 37. 227.43 (3) (bt) of the statutes is created to read:
SB285,21,74 227.43 (3) (bt) The administrator of the division of hearings and appeals may
5set the fees to be charged for any services rendered to the department of revenue by
6a hearing examiner under this section. The fee shall cover the total cost of the
7services.
SB285,38 8Section 38. 227.43 (4) (bt) of the statutes is created to read:
SB285,21,119 227.43 (4) (bt) The department of revenue shall pay all costs of the services of
10a hearing examiner assigned under sub. (1) (bt), according to the fees set under sub.
11(3) (bt).
SB285,39 12Section 39. 227.52 (1) of the statutes is amended to read:
SB285,21,1513 227.52 (1) Decisions of the department of revenue other than decisions relating
14to alcohol beverage permits issued under ch. 125 or forfeitures assessed by the
15department under s. 125.112
.
SB285,40 16Section 40. 565.17 (5) (a) of the statutes is amended to read:
SB285,21,2017 565.17 (5) (a) No Except as provided under par. (d), no employee in the lottery
18division of the department or the secretary, deputy secretary, or assistant deputy
19secretary of revenue and no member of such a person's immediate family, as defined
20in s. 19.42 (7), may purchase a lottery ticket or lottery share.
SB285,41 21Section 41. 565.17 (5) (d) of the statutes is created to read:
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