Wisconsin Code § 93.15

Reports to department; inspections
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(1) The department may, by general or special order, require persons engaged in business to file with the department, at such time and in
such manner as the department may direct, sworn or unsworn reports or sworn or unsworn answers in writing to specific questions, as to any matter which the department may investigate.
(2) The department or any of its authorized agents may have
access to and may copy any document, or any part thereof, which
is in the possession or under the control of any person engaged in
business, if such document, or such part thereof, is relevant to any
matter which the department may investigate.
(3) No person shall refuse or fail to render any report or answer required under this section at such time and in such manner
as the department may prescribe. No person shall refuse, neglect
or fail to submit, for the purpose of inspection or copying, any
document demanded under this section. No person shall willfully make any false entry or statement in any report or answer required or document demanded under this section. No person
shall willfully fail to make full and true entries and statements in
any report or answer required or document demanded under this
section. No person shall, for the purpose of embarrassing the department in the conduct of any investigation, hearing or proceeding, remove out of the state or mutilate or alter any document. No
person shall, except through judicial process, resist or obstruct
any official or subordinate of the department in the exercise of
the official’s or subordinate’s lawful authority.

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