Wisconsin Code § 322.047

Article 47 — Refusal to appear or testify
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(1)
Any person not subject to this code may be punished by the military court in the same manner as a court of the state, if all of the
following apply:

(a) The person has been duly subpoenaed to appear as a witness or to produce books and records before a court-martial or
court of inquiry, or before any military or civil officer designated
to take a deposition to be read in evidence before a court.
(b) The person has been duly paid or tendered the fees and
mileage of a witness at the rates allowed to witnesses attending a
court of the state.
(c) The person willfully neglects or refuses to appear, or refuses to qualify as a witness or to testify or to produce any evidence which that person may have been legally subpoenaed to
produce.
(2) The fees and mileage of witnesses shall be advanced or
paid out of the appropriations for the compensation of witnesses.

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