Wisconsin Code § 948.125

Possession of virtual child pornography
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(1)
DEFINITIONS. In this section:
(a) “Depiction of a purported child” means a visual representation that appears to depict an actual child but may or may not
depict an actual child.
(b) “Obscene material” means a photograph, film, motion
picture, or digital or computer-generated image or picture,
whether made or produced by electronic, mechanical, or other
means, that satisfies all of the following:
1. The average person, applying contemporary community
standards, would find appeals to the prurient interest if taken as a
whole.
2. Under contemporary community standards, describes or
shows sexually explicit conduct in a patently offensive way.
3. Lacks serious literary, artistic, political, educational, or
scientific value, if taken as a whole.
(2) POSSESSION AND PENALTY. Whoever receives, distributes, produces, or possesses, or accesses in any way with the intent to view, obscene material that contains a depiction of a purported child engaging in sexually explicit conduct is guilty of the
following if the person knows that he or she received, distributed,
produced, possessed, or accessed the material and if the person
knows, or reasonably should know, that the material contains a
depiction of a purported child engaging in sexually explicit
conduct:
(a) Except as provided in par. (b), a Class D felony.
(b) If the actor is under 18 years of age when the offense occurs, a Class I felony.

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