The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.29

213.29 Failure to collect and pay over tax or attempt to evade or defeat tax.—Any person who is required to collect, truthfully account for, and pay over any tax enumerated in chapter 201, chapter 206, or chapter 212 and who willfully fails to collect such tax or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat such tax or the payment thereof; or any officer or director of a corporation who has administrative control over the collection and payment of such tax and who willfully directs any employee of the corporation to fail to collect or pay over, evade, defeat, or truthfully account for such tax shall, in addition to other penalties provided by law, be liable to a penalty equal to twice the total amount of the tax evaded or not accounted for or paid over. The filing of a protest based upon doubt as to liability or collection of a tax shall not be determined to be an attempt to evade tax under this section. The penalty imposed hereunder shall be in addition to any other penalty imposed or that should have been imposed under the revenue laws of this state, but shall be abated to the extent that the tax is paid. Any penalty may be compromised by the executive director of the Department of Revenue as set forth in s. 213.21. An assessment of penalty made pursuant to this section shall be deemed prima facie correct in any judicial or quasi-judicial proceeding brought to collect this penalty.

History.—s. 46, ch. 85-342; s. 55, ch. 87-224; s. 104, ch. 90-136; s. 15, ch. 90-351; s. 21, ch. 92-320; s. 123, ch. 95-417.

F.S. 213.29 on Google Scholar

F.S. 213.29 on Casetext

Amendments to 213.29

Arrestable Offenses / Crimes under Fla. Stat. 213.29

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.29.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CHAVEZ v. HOMESITE INSURANCE COMPANY, 834 F. Supp. 2d 504 (E.D. La. 2011)

. . . A Homesite adjuster assessed the total damage to the property at $2,613.57, including $213.29 in roof . . .

J. POGGE, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 703 So. 2d 523 (Fla. Dist. Ct. App. 1997)

. . . On August 26,1987, pursuant to section 213.29, Florida Statutes, the Department issued Notices of Jeopardy . . . Under section 213.29, an individual officer or director of a corporation may be liable for a penalty . . . corporation to fail to collect or pay over, evade, defeat, or truthfully account for such tax-” Section 213.29 . . . Department issued a letter of decision finding that Pogge was liable for the penalty under section 213.29 . . . fail to collect or pay over, evade, defeat, or truthfully account for such tax, pursuant to section 213.29 . . .

F. D. v., 56 T.C. 453 (T.C. 1971)

. . . . $1,681.90 $482.10 1,862.06 February 25. 213.29 3.00 2,070.35 March 15 . 2,277.19 535.00 3,812.54 Total . . .

UNITED STATES v. SHURBET, 347 F.2d 103 (5th Cir. 1965)

. . . depletion deduction for the taxable year 1959 of $163.90, with respect to the 380-acre tract, and $213.29 . . .

SHURBET v. UNITED STATES, 242 F. Supp. 736 (N.D. Tex. 1961)

. . . depletion deduction for the taxable year 1959 of $163.90, with respect to the 380-acre tract, and $213.29 . . .