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. 213.757

213.757 Willful failure to pay over funds or destruction of records by agent.—Any person who accepts money from a taxpayer that is due to the department, for the purpose of acting as the taxpayer’s agent to make the payment to the department, but who willfully fails to remit such payment to the department when due, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. Any person who has possession as a taxpayer’s agent of the taxpayer’s records that are required to be maintained under the revenue laws of this state and who intentionally destroys those records with the intent of depriving the state of tax revenues commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

History.—s. 17, ch. 99-208.

F.S. 213.757 on Google Scholar

F.S. 213.757 on Casetext

Amendments to 213.757

Arrestable Offenses / Crimes under Fla. Stat. 213.757

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

S213.757 - TAX REVENUE - TAX AGENT FAIL TO PAY TAX - F: T

S213.757 - TAX REVENUE - TAX AGENT DESTROY TAX RECORDS - F: T

The 2023 Florida Statutes (including Special Session C)

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