Florida Statute 198.37 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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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.

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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 Citing Statute 198.37

Total Results: 3

Firestone Tire & Rubber Co. v. Acosta

Court: Supreme Court of Florida | Date Filed: 1992-10-22

Citation: 612 So. 2d 1361, 1992 WL 301363

Snippet: " New York Cent. R.R. v. White, 243 U.S. 188, 198, 37 S.Ct. 247, 250, 61 L.Ed. 667 (1917); see Eddings

Kluger v. White

Court: Supreme Court of Florida | Date Filed: 1973-07-11

Citation: 281 So. 2d 1

Snippet: ' New York Cent. R.R. v. White, 243 U.S. 188, 198, 37 S.Ct. 247, 250, 61 L.Ed. 667; Munn v. Illinois

State v. North

Court: Supreme Court of Florida | Date Filed: 1947-07-22

Citation: 32 So. 2d 14, 159 Fla. 351, 1947 Fla. LEXIS 784

Snippet: State ex rel. Lauridsen v. Superior Court, 179 Wn. 198, 37 P.2d 209, 95 A.L.R. 819, and Annotations at pages