Wis. Stat. § 139.395
Theft of tax moneys
Redline — January 1, 2003 → current.View current text →
Current — January 1, 2005
As of January 1, 2003
All cigarette tax moneys received by a distributor or manufacturer for the sale of cigarettes on which the tax under this subchapter has become due and has not been paid are trust funds in the hands of the distributor or manufacturer and are the property of this state. Any distributor or manufacturer who fraudulently withholds, appropriates or otherwise uses cigarette tax moneys that are the property of this state is guilty of theft under s. 943.20 (1) , whether or not the distributor or manufacturer has or claims to have an interest in those moneys.
All cigarette tax moneys received by a distributor, bonded direct marketer, or manufacturer for the sale of cigarettes on which the tax under this subchapter has become due and has not been paid are trust funds in the hands of the distributor, bonded direct marketer, or manufacturer and are the property of this state. Any distributor, bonded direct marketer, or manufacturer who fraudulently withholds, appropriates or otherwise uses cigarette tax moneys that are the property of this state is guilty of theft under s. 943.20 (1) , whether or not the distributor, bonded direct marketer, or manufacturer has or claims to have an interest in those moneys.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.