Wisconsin § 139.395 Theft of tax moneys.

Wisconsin Statutes

§ 139.395 — Theft of tax moneys.

Wisconsin § 139.395

Ch. 139Beverage and tobacco taxes

Subch.subch. II of ch. 139 SUBCHAPTER II

CIGARETTE TAXES

This text of Wisconsin § 139.395 (Theft of tax moneys.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wis. Stat. § 139.395 (2026).

Text

139.395  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.

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139.395 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.