Florida Statute 198.38 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.38

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.

F.S. 198.38 on Google Scholar

F.S. 198.38 on Casetext

Amendments to 198.38

Arrestable Offenses / Crimes under Fla. Stat. 198.38

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

S198.38 - FRAUD - MAKE FALSE FRAUDULENT ESTATE TAX RETURN - F: T

Annotations, Discussions, Cases:

Cases Citing Statute 198.38

Total Results: 3

Florida House of Representatives v. League of Women Voters of Florida

Court: Fla. | Date Filed: 2013-07-11T00:00:00-07:00

Citation: 118 So. 3d 198, 38 Fla. L. Weekly Supp. 565, 2013 WL 3466819, 2013 Fla. LEXIS 1427

Snippet: Perry, Polston, Quince 11 July 2013 118 So. 3d 198, 38 Fla. L. Weekly Supp. 565, 2013 Fla. LEXIS 1427,

Platt v. Russek

Court: Fla. Dist. Ct. App. | Date Filed: 2004-04-14T00:00:00-07:00

Citation: 921 So. 2d 5, 2004 Fla. App. LEXIS 5011, 2004 WL 784730

Snippet: judgment against Mr. Platt in the amount of $148,198.38. Mr. Platt filed a motion to stay execution of

State v. Seaboard Air Line Railway

Court: Fla. | Date Filed: 1908-06-15T00:00:00-08:00

Citation: 56 Fla. 670

Snippet: v. Ocala F. & M. Works, 49 Fla. 189, text 198, 38 South. Rep. 64, text 67; Milligan v. Keyser, 52