Wisconsin Code § 946.86

Criminal forfeitures
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(1) In addition to the penalties under ss. 946.84 and 946.85, the court shall order forfeiture,
according to the procedures set forth in subs. (2) to (4), of all real
or personal property used in the course of, or intended for use in
the course of, derived from or realized through conduct in violation of s. 946.83 or 946.85. All forfeitures under this section
shall be made with due provision for the rights of innocent persons. Property constituting proceeds derived from conduct in vi-

olation of s. 946.83 or 946.85 includes, but is not limited to, any
of the following:
(a) Any position, office, appointment, tenure, commission or
employment contract of any kind that the defendant acquired or
maintained in violation of s. 946.83 or 946.85, through which the
defendant conducted or participated in the conduct of the affairs
of an enterprise in violation of s. 946.83 or 946.85, or that afforded the defendant a source of influence or control over the affairs of an enterprise that the defendant exercised in violation of
s. 946.83 or 946.85.
(b) Any compensation, right or benefit derived from a position, office, appointment, tenure, commission or employment
contract that accrued to the defendant during the period of conduct in violation of s. 946.83 or 946.85.
(c) Any interest in, security of, claim against or property or
contractual right affording the defendant a source of influence or
control over the affairs of an enterprise in which the defendant
participated in violation of s. 946.83 or 946.85.
(d) Any amount payable or paid under any contract for goods
or services that was awarded or performed in violation of s.
946.83 or 946.85.
(2) Any criminal complaint alleging violation of s. 946.83 or
946.85 shall allege the extent of property subject to forfeiture under this section. At trial, the trier of fact shall return a special verdict determining the extent of property, if any, to be subject to forfeiture under this section. When a special verdict contains a finding of property subject to a forfeiture under this section, a judgment of criminal forfeiture shall be entered along with the judgment of conviction under s. 972.13.
(3) If any property included in a special verdict of criminal
forfeiture cannot be located, has been sold to a bona fide purchaser for value, has been placed beyond the jurisdiction of the
court, has been substantially diminished in value by the conduct
of the defendant, has been commingled with other property that
cannot be divided without difficulty or undue injury to innocent
persons or is otherwise unreachable without undue injury to innocent persons, the court may order forfeiture of any other property of the defendant up to the value of the property that is
unreachable.
(4) Any injured person has a right or claim to forfeited property or the proceeds derived therefrom superior to any right or
claim the state has under this section in the same property or proceeds. This subsection does not grant the injured person priority
over state claims or rights by reason of a tax lien or other basis not
covered by ss. 946.80 to 946.88. All rights, titles and interest in
property described in sub. (1) vest in the state upon the commission of the act giving rise to forfeiture under this section.

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