Wisconsin Code § 321.21

Military property accountability
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(1) In this section, “money” means funds in the custody of the department.
(2) (a) Each commanding officer who is issued military
property or money shall account for the property and money, deliver the property and money to any officer entitled to receive
them, and pay for all losses or damages to that property or money.
(b) The unit commander has control of the money and military property of any unit of the national guard, whether the
money or property is assigned to the unit or its members collectively, or has been issued to it or any of its officers, for its use, by
the state or the United States. The unit commander may sue for
and recover possession of the money or military property, whenever it is wrongfully withheld from the control of the unit.
(3) (a) All state-owned military property or money issued to
any officer or armory facility manager shall be audited annually
as a part of the annual inspection of federal property accounts.
When damage, other than reasonable wear and tear, or loss of
state-owned property is discovered, the adjutant general shall appoint a surveying officer to determine the cause and fix blame.
Upon review, the adjutant general may hold responsible individuals financially liable. If it is determined that the property or
money was damaged, destroyed or lost without fault or neglect on
the part of those responsible, all concerned shall be relieved of
liability.
(b) Whenever any state-owned military property becomes unsuitable, unserviceable, or no longer required for military purposes, it shall be disposed of as surplus property subject to s.
16.72 (4) and (5).
(4) (a) When an officer who is responsible for military property or money is separated or reassigned, all military property or
money in the officer’s possession or for which the officer is responsible shall become the responsibility of the person the adjutant general designates to receive the property or money. No separation or reassignment shall be effective until all accounts have
been settled.
(b) If an officer having control of military property or money
dies, the next in command shall immediately take charge of the
property or money and deliver the property or money to the person the adjutant general appointed to control the property or
money.
(5) (a) No person may retain at any time any military property or money, unless the property or money has been lawfully issued to the person and the proper authority permits the person to
retain the property or money in the discharge of a public duty. No
person may use military property or money for the person’s unauthorized private use. Any person violating this paragraph shall
forfeit not less than $100 nor more than $1,000.
(b) A person who possesses military property or money, after
the adjutant general makes lawful demand for the return of the
property or money shall return the property or money promptly.
No person may knowingly resist any officer who is lawfully taking possession of the military property or money. Any person violating this paragraph shall forfeit not less than $100 nor more
than $1,000.

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