Section 157.64 - Penalties(1) In addition to or in lieu of other remedies provided by law, any person who violates this subchapter or any rule promulgated under this subchapter may be required to forfeit not more than $200 for each separate offense. Each day of continued violation constitutes a separate offense.(2) Any person who intentionally does any of the following may be fined not more than $5,000 or imprisoned for not more than 90 days, or both, for the first offense and may be fined not more than $10,000 or imprisoned for not more than 9 months, or both, for each subsequent offense:(a) Violates s. 157.08(2) (b), 157.11(9g), or 157.12(2) (b), (c), or (d).(b) Fails to handle funds for the improvement and care of a cemetery as required in s. 157.11 or 157.125.(c) Fails to deposit or invest care funds or preneed trust funds as required in s. 157.19.(d) Fails to file a report or files an incomplete, false or misleading report under s. 157.62(1) or (2).(e) Fails to maintain records as required in s. 157.62(3) and (4).(f) Files a false or misleading certification under s. 157.63.(3) Any person who intentionally commits an act specified under sub. (2) (a) to (f) with intent to defraud may be punished for theft under s. 943.20.Amended by Acts 2015 ch, 237,s 80, eff. 7/1/2016.1989 a. 307; 1991 a. 269; 1993 a. 386.