In Wisconsin, several statutes address situations where illicit drug involvement leads to a person's death, obligations related to rendering aid, and tampering with evidence.

1. Illicit Drug Involvement Leading to Death:

Wisconsin law allows for the prosecution of individuals whose distribution of controlled substances results in another person's death. Under Wisconsin Statute § 940.02(2)(a), a person can be charged with first-degree reckless homicide if they deliver a controlled substance that directly causes the death of another. This statute is often referred to as the "Len Bias law," named after the basketball player who died of a cocaine overdose in 1986.

2. Obligations Related to Rendering Aid:

Wisconsin's Good Samaritan law, under Wisconsin Statute § 256.30, provides certain protections for individuals who render emergency care at the scene of an emergency. However, there is no specific legal obligation in Wisconsin requiring individuals to render aid to someone experiencing a drug overdose. Nonetheless, Wisconsin Statute § 961.443 offers limited immunity from prosecution for possession of a controlled substance for individuals who seek emergency medical assistance for someone experiencing an overdose, encouraging bystanders to call for help without fear of legal repercussions.

3. Tampering with Evidence:

Tampering with evidence is a criminal offense in Wisconsin. According to Wisconsin Statute § 946.60, tampering with public records and notices is prohibited. Additionally, destroying or concealing physical evidence with intent to impair its availability in an official proceeding or investigation can lead to obstruction charges under Wisconsin Statute § 946.65. Penalties for such offenses vary, with tampering with public records classified as a Class H felony, and destroying documents subpoenaed by the court classified as a Class I felony. 

kohlerandhart.com

4. Federal Charges:

At the federal level, individuals involved in the distribution of controlled substances that result in death can face charges under 21 U.S.C. § 841(b)(1)(C). This statute mandates enhanced penalties for drug distribution offenses leading to death or serious bodily injury, including a mandatory minimum sentence of 20 years to life imprisonment. Additionally, federal obstruction of justice statutes, such as 18 U.S.C. § 1512, prohibit tampering with witnesses, victims, or informants, which includes actions like destroying or altering evidence to impede an investigation. 

crsreports.congress.gov

Conclusion:

In Wisconsin, statutes provide for the prosecution of individuals whose unlawful distribution of controlled substances results in death, outline the legal implications of tampering with evidence, and encourage seeking emergency assistance during overdose situations through Good Samaritan protections. At the federal level, stringent penalties exist for drug distribution offenses leading to death, reflecting the severity with which these cases are treated.