Failure to pay tax, evasion of tax, etc.; penalty.

Verbatim from the official edition

Text — 2026 Florida Statutes

Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

Notes and commentary — not statutory text

History

s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s. 100, ch. 71-136.

Source of truth

Edition: 2026 Florida Statutes
Official file: https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0198/0198.html
Text hash: sha256 52d5a68635c5b9ee5bc359106962042993be696e8253103d090588f17edddd07
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The Florida Statutes

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