Failure of person to maintain records

177.1004 Failure of person to maintain records. If a holder fails to maintain the records required under s. 177.0404, and the records of the holder available for the periods subject to this chapter are insufficient to permit the preparation of a report, a court may determine the liability of such holder based on the court’s findings as to a reasonable estimate of the amount due. History: 2021 a. 87 s. 176; Stats. 2021 s. 177.1004.