Wis. Stat. § 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).