Senate Bill 938 mandates that distributors of explicit content must provide clear and prominent warning labels on such materials, which are defined as content intended for adults that lacks serious literary, artistic, political, or scientific value and depicts sexual conduct in a patently offensive manner. The bill specifies that for print publications, the warning must be in bold text of at least 20-point size on the cover or packaging, while for digital content, the warning must be displayed prominently before access, remain visible for at least 10 seconds, and occupy at least two-thirds of the user's screen. Additionally, each piece of digital explicit content must include a specific metadata tag, "WisconsinExplicitContentWarning."

The bill also establishes enforcement mechanisms through the Department of Justice (DOJ), which is tasked with investigating violations and can impose penalties, including forfeitures for non-compliance. Initial violations can incur fines up to $2,500, with reduced penalties if the violation is cured within 14 days. Subsequent violations carry higher fines, and a surcharge of 50% of the forfeiture amount is also imposed. The DOJ is required to create a notice form for individuals to report violations, and if the DOJ does not act within a specified timeframe, individuals may pursue legal action against the distributor. The proceeds from the surcharges are allocated to the DOJ for enforcement purposes.