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 Wisconsin Statutes (Last Updated: January 10, 2017)
 Chapter 948. Crimes Against Children

  Section 948.23. Concealing or not reporting death of a child; not reporting disappearance of a child.  

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    (1)  Whoever does any of the following is guilty of a Class I felony:
    (a) Conceals the corpse of any issue of a woman's body with intent to prevent a determination of whether it was born dead or alive.
    (b) Unless a physician or an authority of a hospital, sanatorium, public or private institution, convalescent home, or any institution of a like nature is required to report the death under s. 979.01 (1) or unless a report conflicts with religious tenets or practices, fails to report to law enforcement the death of a child immediately after discovering the death, or as soon as practically possible if immediate reporting is impossible, if the actor is the parent, stepparent, guardian, or legal custodian of the child and if any of the following applies:
    1. The death involves unexplained, unusual, or suspicious circumstances.
    2. The death is or appears to be a homicide or a suicide.
    3. The death is due to poisoning.
    4. The death follows an accident, whether the injury is or is not the primary cause of the death.
    (2)  Whoever, without authorization under s. 69.18 or other legal authority to move a corpse, hides or buries the corpse of a child is guilty of a Class F felony.
    (3)  
    (ag) In this subsection, “missing" means absent without a reasonable explanation if the absence would raise concern in a reasonable person for the child's well-being.
    (am) Within the period under par. (b) , an individual must report to law enforcement a child as missing if the individual is the parent, stepparent, guardian, or legal custodian of the child.
    (b)
    1. The report under par. (am) must be made within 24 hours after the child is discovered to be missing if the child is under 13 years of age when the discovery is made.
    2. The report under par. (am) must be made within 48 hours after the child is discovered to be missing if the child is at least 13 years of age but under 16 years of age when the discovery is made.
    3. The report under par. (am) must be made within 72 hours after the child is discovered to be missing if the child is at least 16 years of age when the discovery is made.
    (c) Whoever violates par. (am) is guilty of the following:
    1. Except as provided in subds. 2. to 4. , a Class A misdemeanor.
    2. If the child suffers bodily harm or substantial bodily harm while he or she is missing, a Class H felony.
    3. If the child suffers great bodily harm while he or she is missing, a Class F felony.
    4. If the child dies while he or she is missing or as a result of an injury he or she suffered while missing, a Class D felony.