AB100, s. 2965 Section 2965. 139.38 (2) (a) of the statutes is amended to read:

AB100,1252,5 139.38 (2) (a) Except as provided in par. (b), every permittee shall render a true and correct invoice of every sale of cigarettes at wholesale and shall on or before the 15th day of each calendar month make file a verified report to the department of all cigarettes purchased, sold, received, warehoused or withdrawn during the preceding calendar month.

AB100, s. 2966 Section 2966. 139.38 (5) of the statutes is amended to read:

AB100,1252,14 139.38 (5) If any permittee fails to file a report when due the permittee shall be required to pay a late filing fee of $10. A report shall be considered that is mailed is filed in time if it is mailed in a properly addressed envelope with first class postage duly prepaid, which envelope is officially postmarked on the date due, and if the report is actually received by the secretary or at the destination that the department prescribes within 5 days of the due date. A report that is not mailed is timely if it is received on or before the due date by the secretary or at the destination that the department prescribes.

AB100, s. 2967 Section 2967. 139.39 (6) of the statutes is amended to read:

AB100,1252,21 139.39 (6) Sections 71.74 (1), (2), (10), (11) and (14), 71.77, 71.80 (12), 71.91 (1) (a) and (c) and (2) to (8) and (7), 71.92 and 73.0301 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter. Section 71.74 (13) as it applies to the collection of the taxes under ch. 71 applies to the collection of the taxes under this subchapter, except that the period during which notice of an additional assessment shall be given begins on the due date of the report under this subchapter.

AB100, s. 2968 Section 2968. 139.44 (1m) of the statutes is amended to read:

AB100,1252,25 139.44 (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.

AB100, s. 2969 Section 2969. 139.44 (2) of the statutes is amended to read:

AB100,1253,6 139.44 (2) Any person who makes or verifies 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 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 or both.

AB100, s. 2970 Section 2970. 139.44 (2) of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100,1253,12 139.44 (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 shall be fined not less than $1,000 nor more than $5,000 or imprisoned not less than 90 days nor more than 2 years or both.

AB100, s. 2971 Section 2971. 139.44 (8) (c) of the statutes is amended to read:

AB100,1253,15 139.44 (8) (c) If the number of cigarettes exceeds 36,000, a fine of not more than $10,000 or imprisonment for not more than 2 3 years or both.

AB100, s. 2972 Section 2972. 139.75 (4m) of the statutes is created to read:

AB100,1253,20 139.75 (4m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2973 Section 2973. 139.75 (5m) of the statutes is created to read:

AB100,1253,24 139.75 (5m) "Pay" means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2974 Section 2974. 139.77 (1) of the statutes is amended to read:

AB100,1254,11 139.77 (1) On or before the 15th day of each month, every distributor with a place of business in this state shall file a return with the department showing the quantity and taxable price of each tobacco product brought, or caused to be brought, into this state for sale; or made, manufactured or fabricated in this state for sale in this state, during the preceding month. Every distributor outside this state shall file a return showing the quantity and taxable price of each tobacco product shipped or transported to retailers in this state to be sold by those retailers during the preceding month. Returns shall be made upon forms furnished and prescribed by the department and shall contain other information that the department requires. Each return shall be accompanied by a remittance for the full tax liability shown At the time that the return is filed, the distributor shall pay the tax.

AB100, s. 2975 Section 2975. 139.78 (2) of the statutes is amended to read:

AB100,1254,20 139.78 (2) On or before the 15th day of each month, every consumer who during the preceding month has acquired title to or possession for use or storage in this state of tobacco products upon which the tax imposed by s. 139.76 (1) has not been paid shall file a return with the department showing the quantity of tobacco products acquired. The return shall be made upon a form furnished and prescribed by the department and shall contain the information that the department requires. The return shall be accompanied by a remittance for the full unpaid tax liability At the time when the return is filed, the consumer shall pay the tax.

AB100, s. 2976 Section 2976. 139.79 (1) of the statutes is amended to read:

AB100,1255,2 139.79 (1) No person may engage in the business of a distributor or subjobber of tobacco products at any place of business without first having unless that person has filed an application for and obtained a permit from the department to engage in that business at such place. Every application for a permit shall be made on a form prescribed by the department, and the application form shall require the information that is necessary to administer this section.

AB100, s. 2977 Section 2977. 139.81 (1) of the statutes is amended to read:

AB100,1255,15 139.81 (1) No person may sell or take orders for tobacco products for resale in this state for any manufacturer or permittee without first obtaining unless the person has filed an application for and obtained a salesperson's permit from the department. No manufacturer or permittee shall authorize any person to sell or take orders for tobacco products in this state without first having such person secure unless the person has filed an application for and obtained a salesperson's permit. The fee for the permit is $2. Each application for a permit shall disclose the name and address of the employer and shall remain effective only while the salesperson represents the named employer. If the salesperson is thereafter employed by another manufacturer or permittee the salesperson shall obtain a new salesperson's permit. Each manufacturer and permittee shall notify the department within 10 days after the resignation or dismissal of any salesperson holding a permit.

AB100, s. 2978 Section 2978. 139.82 (2) (a) of the statutes is amended to read:

AB100,1255,21 139.82 (2) (a) Except as provided in par. (b), every permittee shall render a true and correct invoice of every sale of tobacco products at wholesale and shall on or before the 15th day of each calendar month make file a verified report to the department of all tobacco products purchased, sold, received, warehoused or withdrawn during the preceding calendar month.