No person may be excused from testifying or from producing books, accounts and papers in any proceeding based upon or growing out of any violation of chs. 195 to 197, on the ground or for the reason that the testimony or evidence may tend to incriminate or subject the person to penalty or forfeiture. A person who testifies under this section may not be: (1) (a) Prosecuted or subjected to any penalty or forfeiture for testifying or producing evidence. (b) The immunity provided under par. (a) is subject to the restrictions under s. 972.085. (2) Exempted from prosecution or punishment for perjury in testifying.
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