Wis. Stat. § 943.04: Arson with intent to defraud.

Whoever, by means of fire, damages any property, other than a building, with intent to defraud an insurer of that property is guilty of a Class H felony. Proof that the actor recovered or attempted to recover on a policy of insurance by reason of the fire is relevant but not essential to establish the actor’s intent to defraud the insurer.