Wisconsin Code § 107.02

Mining statement; penalty
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When there is no
agreement between the parties to any mining lease, license or permit, to mine or remove nonferrous metallic minerals from any
lands in this state, regulating the method of reporting the amount
of nonferrous metallic minerals taken, the person mining and removing the nonferrous metallic minerals shall keep proper and
correct books, and therefrom to make and deliver by or before the
fifteenth day of each month to the lessor, owner or person entitled
thereto, a detailed statement covering the operations of the preceding month. The statement shall show the total amount of tons
or pounds of each kind of nonferrous metallic minerals produced;
if sold, then to whom sold, giving the date of sale, date of delivery
to any railroad company, naming the company, and the station
where delivered or billed for shipment; the name and address of
the purchaser; the price per ton at which sold and the total value
of each kind of nonferrous metallic minerals so sold. The books
shall be always open to any owner, lessor, licensor or stockholder,
if the owner, lessor or licensor is a corporation, and to any person
or stockholder interested in any such mining operations, for the
purpose of inspection and taking copies thereof or abstracts
therefrom. Any person and every officer, agent or employee of
any thereof, who violates this section, or who makes any false or
incomplete entries on any such books or statements, shall be
fined not less than $100 or imprisoned in the county jail for not
more than 3 months or both.

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