Administration

# (1)

The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.

77.9951(2)

# (2)

Sections 77.51 (3r) , (12m) , (13) , (14) , (14g) , (15a) , (15b) , and (17) , 77.52 (1b) , (3) , (5) , (13) , (14) , (18) , and (19) , 77.522 , 77.523 , 77.58 (1) to (5) , (6m) , and (7) , 77.585 , 77.59 , 77.60 , 77.61 (2) , (3m) , (5) , (6) , (8) , (9) , (12) to (15) , and (19m) , and 77.62 , as they apply to the taxes under subch. III , apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

77.9951(3)

# (3)

Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.