Wisconsin Code § 943.04

Arson with intent to defraud
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Whoever, by means
of fire, damages any property, other than a building, with intent to
defraud an insurer of that property is guilty of a Class H felony.
Proof that the actor recovered or attempted to recover on a policy
of insurance by reason of the fire is relevant but not essential to
establish the actor’s intent to defraud the insurer.

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