943.40 Fraudulent destruction of certain writings. Whoever with intent to defraud does either of the following is guilty of a Class H felony:(1) Destroys or mutilates any corporate books of account or records; or(2) Completely erases, obliterates or destroys any writing which is the subject of forgery under s. 943.38 (1) (a).History: 1977 c. 173; 2001 a. 109.
Wisconsin Legal Code