Wisconsin Code § 757.05

Penalty surcharge
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(1) LEVY OF PENALTY SURCHARGE. (a) Whenever a court imposes a fine or forfeiture for a
violation of state law or for a violation of a municipal or county
ordinance except for a violation of s. 101.123 (2) or (2m), for a financial responsibility violation under s. 344.62 (2), or for a violation of state laws or municipal or county ordinances involving
nonmoving traffic violations, violations under s. 343.51 (1m) (b),
or safety belt use violations under s. 347.48 (2m), there shall be
imposed in addition a penalty surcharge under ch. 814 in an
amount of 26 percent of the fine or forfeiture imposed. If multiple offenses are involved, the penalty surcharge shall be based
upon the total fine or forfeiture for all offenses. When a fine or
forfeiture is suspended in whole or in part, the penalty surcharge
shall be reduced in proportion to the suspension.
(b) If a fine or forfeiture is imposed by a court of record, after
a determination by the court of the amount due, the clerk of the
court shall collect and transmit the amount to the county treasurer
as provided in s. 59.40 (2) (m). The county treasurer shall then
make payment to the secretary of administration as provided in s.
59.25 (3) (f) 2.
(c) If a fine or forfeiture is imposed by a municipal court, after
a determination by the court of the amount due, the court shall
collect and transmit the amount to the treasurer of the county,
city, town, or village, and that treasurer shall make payment to the
secretary of administration as provided in s. 66.0114 (1) (bm).
(d) If any deposit of bail is made for a noncriminal offense to
which this subsection applies, the person making the deposit
shall also deposit a sufficient amount to include the surcharge under this subsection for forfeited bail. If bail is forfeited, the
amount of the surcharge shall be transmitted monthly to the secretary of administration under this subsection. If bail is returned,
the surcharge shall also be returned.
(2) USE OF PENALTY SURCHARGE MONEYS. All moneys collected from penalty surcharges under sub. (1) shall be credited to
the appropriation account under s. 20.455 (2) (i).

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