§ 210.181, Fla. Stat. · Part I. TAX ON CIGARETTES
Civil penalties.
Text — 2026 Florida Statutes
(1) Except as provided in s. 210.16(6), whoever knowingly omits, neglects, or refuses to comply with any duty imposed upon him or her by this part, or to do or cause to be done any of the things required by this part, or does anything prohibited by this part shall, in addition to any other penalty provided in this part, be liable for a fine of $1,000 or five times the retail value of the cigarettes involved, whichever is greater.
(2) Whoever fails to pay any tax imposed by this part at the time prescribed by law or rules shall, in addition to any other penalty provided in this part, be liable for a penalty of five times the unpaid tax due.
Notes and commentary — not statutory text
History
s. 11, ch. 2005-228; s. 2, ch. 2012-72.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0210/0210.html
- Text hash
- sha256 d4a53388e59b04eec72688e751e681047438dca24fbdf75f745e5542d3633588
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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The Florida Statutes
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