Wisconsin Code § 78.79

Duty of department to enforce fuel tax provisions; promulgate rules
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The department shall enforce this
chapter and see that all violations thereof are promptly prosecuted, and that all moneys received by licensees and other persons and in their hands as trust funds and due the state are recovered and collected. The department may promulgate reasonable
rules relating to the administration and enforcement of this chapter, and rules to govern its proceedings and to regulate the mode
and manner of all investigations and hearings.

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