No person may be excused from testifying or from producing books, accounts and papers in any proceeding based upon or growing out of any violation of chs. 195 to 197, on the ground or for the reason that the testimony or evidence may tend to incriminate or subject the person to penalty or forfeiture. A person who testifies under this section may not be:

Terms Used In Wisconsin Statutes 196.48

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
   (1)   
      (a)    Prosecuted or subjected to any penalty or forfeiture for testifying or producing evidence.
      (b)    The immunity provided under par. (a) is subject to the restrictions under s. 972.085.
   (2)   Exempted from prosecution or punishment for perjury in testifying.