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Florida Statute 198.38 - Full Text and Legal Analysis Florida Statute 198.38 | Lawyer Caselaw & Research
Fla. Stat. § 198.38 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
198.38 False return; penalty.Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising under, this chapter of a false or fraudulent return, affidavit, claim, or document shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim or document) be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s. 98, ch. 71-136.

Arrestable Offenses under F.S. 198.38

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd
§198.38FRAUDMAKE FALSE FRAUDULENT ESTATE TAX RETURNF · 3rd

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This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.