The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 199
INTANGIBLE PERSONAL PROPERTY TAXES

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F.S. 199.282

199.282 Penalties for violation of this chapter.—

(1) Any person willfully violating or failing to comply with any of the provisions of this chapter shall be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(2) If any nonrecurring tax is not paid by the statutory due date, then despite any extension granted under s. 199.232(6), interest shall run on the unpaid balance from such due date until paid at the rate of 12 percent per year.

(3) If any nonrecurring tax is not paid by the due date, a delinquency penalty shall be charged. The delinquency penalty shall be 10 percent of the delinquent tax for each calendar month or portion thereof from the due date until paid, up to a limit of 50 percent of the total tax not timely paid.

(4) No mortgage, deed of trust, or other lien upon real property situated in this state shall be enforceable in any Florida court, nor shall any written evidence of such mortgage, deed of trust, or other lien be recorded in any public record of the state, until the nonrecurring tax imposed by this chapter, including any taxes due on future advances, has been paid and the clerk of circuit court collecting the tax has noted its payment on the instrument or given other receipt for it. However, failure to pay the correct amount of tax or failure of the clerk to note payment of the tax on the instrument shall not affect the constructive notice given by recording of the instrument.

(5) Interest and penalties attributable to any tax shall be deemed assessed when the tax is assessed. Interest and penalties shall be assessed and collected by the department as provided in this chapter. The department may settle or compromise tax, interest, or penalties under the provisions of s. 213.21.

(6) Any person who fails or refuses to make records available for inspection, when requested to do so by the department is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(7) Any officer or director of a corporation who has administrative control over the filing of a return or payment of any tax due under this chapter and who willfully directs any employee of the corporation to fail to file the return or pay the tax due or to evade, defeat, or improperly account for the tax due, in addition to any other penalties provided by law, shall be liable for a penalty equal to the amount of tax not paid as required by this chapter. The filing of a protest based upon doubt as to liability for the tax shall not be deemed an attempt to evade or defeat the tax under this subsection. The penalty imposed hereunder shall be abated to the extent the tax is paid and may be compromised by the executive director of the department as provided 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. 1A, ch. 71-134; s. 26, ch. 85-342; s. 6, ch. 86-152; s. 64, ch. 87-6; s. 38, ch. 87-101; s. 5, ch. 87-102; s. 10, ch. 89-356; s. 21, ch. 90-203; s. 233, ch. 91-224; s. 6, ch. 92-320; s. 9, ch. 98-132; s. 7, ch. 2002-218; s. 17, ch. 2003-1; s. 14, ch. 2006-312.

F.S. 199.282 on Google Scholar

F.S. 199.282 on Casetext

Amendments to 199.282

Arrestable Offenses / Crimes under Fla. Stat. 199.282

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

S199.282 - TAX REVENUE - VIOLATE INTANGIBLE PERSONAL PROPERTY TAX - F: T

S199.282 6 - TAX REVENUE - FAIL TO PROVIDE RECORDS FOR INSPECTION BY DOR - M: F

S199.282 8 - TAX REVENUE - RENUMBERED. SEE REC# 6153 - M: F

Annotations, Discussions, Cases:

Cases from cite.case.law:

NIKOOIE, v. JPMORGAN CHASE BANK, N. A., 183 So. 3d 424 (Fla. Dist. Ct. App. 2014)

. . . See § 199.282(1) (2005) Fla. Stat. . . . (making willful failure to pay intangible tax a third-degree -felony); §. 199.282(2)-(3) Fla, Stat. ( . . . Finally, analogous to the language of section 201.08(b) concerning future advances, section 199.282(4 . . . However, just like section 201.08(b), section 199.282(4) nowhere imposes an obligation on a judge of . . . . § 199.282(4), Fla. Stat. (2006). . . . The same bar of sections 199.282 and 201.08, Florida Statutes (2006), that applies to Nikooie applies . . .

In K. WILSON, s, 393 B.R. 778 (Bankr. S.D. Fla. 2008)

. . . related mortgage, including to set aside final judgment on various grounds, including pursuant to section 199.282 . . .

A. BONFIGLIO, v. BANKER S TRUST COMPANY OF CALIFORNIA,, 944 So. 2d 1087 (Fla. Dist. Ct. App. 2006)

. . . documentary stamps and intangible taxes on the 1995 modification agreement had been paid and that sections 199.282 . . .

FIRST COAST COMMUNITY BANK, v. CHESHIRE CONTRACTORS OF NASSAU, INC. D. C., 863 So. 2d 362 (Fla. Dist. Ct. App. 2003)

. . . intangible tax purposes only, which, the document reveals, was paid in the amount of $56 under section 199.282 . . . Section 199.282(5) does not limit recovery in foreclosure to the amount on which the non-recurring intangible . . . tax was paid. § 199.282(5), Fla. . . .

F. PIGNATO E. v. GREAT WESTERN BANK,, 664 So. 2d 1011 (Fla. Dist. Ct. App. 1995)

. . . .” § 199.282(5), Fla.Stat. (1993). . . . See § 199.282(5), Fla.Stat. (1993). . . .