The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

View Entire Chapter

F.S. 198.37

198.37 Failure to make return; penalty.—Any person required under this chapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information for the purposes of the computation, assessment, or collection of any tax imposed by this chapter, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, is, in addition to other penalties provided by law, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.—s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s. 97, ch. 71-136; s. 62, ch. 87-6; s. 36, ch. 87-101; s. 11, ch. 91-224.

F.S. 198.37 on Google Scholar

F.S. 198.37 on Casetext

Amendments to 198.37

Arrestable Offenses / Crimes under Fla. Stat. 198.37

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

S198.37 - TAX REVENUE - FAIL TO MAKE ESTATE TAX RETURN - M: F

Annotations, Discussions, Cases:

Cases from cite.case.law:

HAYSLIP v. TEXTAG CO., 98 F. Supp. 879 (N.D. Ga. 1951)

. . . have been allowed an expense of $196.25 for advertising appearing in the July issue and the sum of $198.37 . . .

MOIR v. UNITED STATES, 149 F.2d 455 (1st Cir. 1945)

. . . February 19,. 1943, 25,000.00 These payments represented charges of $40,000 for legal services and $198.37 . . .