Wis. Stat. § 19.24: Refusal to deliver money, etc., to successor.

Any public officer whatever, in this state, who shall, at the expiration of the officer’s term of office, refuse or willfully neglect to deliver, on demand, to the officer’s successor in office, after such successor shall have been duly qualified and be entitled to said office according to law, all moneys, records, books, papers or other property belonging to the office and in the officer’s hands or under the officer’s control by virtue thereof, shall be imprisoned not more than 6 months or fined not more than $100.