Florida Statute 198.18 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.18

198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest.—

(1) If any part of a deficiency in tax due under the provisions of this chapter is due to negligence or intentional disregard of the provisions of this chapter or the rules and regulations issued pursuant hereto, with knowledge thereof but without intent to defraud, there shall be added as a penalty 10 percent per month of the total amount of the deficiency in tax to a maximum of 50 percent of the tax due; and, if any part of such deficiency is willfully made with intent to defraud, there shall be added as a penalty 100 percent of the total amount of such deficiency, which penalty shall become due and payable upon notice and demand by the department. The personal representative shall be liable to the state personally and on his or her official bond, if any, for any loss to the state accruing under the provisions of this section through the personal representative’s negligence or willful neglect. No interest shall be collected upon the amount of any penalty. The department may settle or compromise such penalties pursuant to s. 213.21.

(2) Any deficiency in tax or any tax payment not received by the department on or before the due date as provided in s. 198.15, in addition to any other penalties, shall bear interest at the rate of 1 percent per month of the amount due from the due date until paid. The department may settle or compromise such interest pursuant to s. 213.21.

History.—s. 11, ch. 16015, 1933; CGL 1936 Supp. 1342(91); s. 6, ch. 29718, 1955; ss. 21, 35, ch. 69-106; s. 2, ch. 76-261; s. 1, ch. 77-174; s. 10, ch. 80-153; s. 2, ch. 81-178; s. 50, ch. 87-6; s. 30, ch. 87-101; s. 4, ch. 92-320; s. 1036, ch. 95-147.

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Amendments to 198.18

Arrestable Offenses / Crimes under Fla. Stat. 198.18

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.18.

Annotations, Discussions, Cases:

Cases Citing Statute 198.18

Total Results: 3

In re Amendments to the Florida Rules of Appellate Procedure

Court: Supreme Court of Florida | Date Filed: 2011-11-03

Citation: 84 So. 3d 192, 2011 Fla. LEXIS 3036, 2011 WL 7758579

Snippet: enlargement of time to file a claim against an estate; *198(18) determine a motion or petition to strike an objection

State ex rel. Atlantic Coast Line Railroad v. Board of Equalizers

Court: Supreme Court of Florida | Date Filed: 1922-11-20

Citation: 84 Fla. 592

Snippet: 428, 25 S. W. Rep. 376, 23 L. R. A. 194, text 198; 18 R. C. L. 198 et seq. and notes; 29 Mich. 320. In

Potter v. Lainhart

Court: Supreme Court of Florida | Date Filed: 1902-06-15

Citation: 44 Fla. 647

Snippet: Duval County v. City of Jacksonville, 36 Fla. 198, 18 South. Rep. 339; State ex rel. Attorney-General