Florida Statute 198.40 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.40

198.40 Failure to pay tax, evasion of tax, etc.; penalty.—Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, 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. 100, ch. 71-136.

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Amendments to 198.40

Arrestable Offenses / Crimes under Fla. Stat. 198.40

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

S198.40 - TAX REVENUE - FAIL TO PAY OR EVADE PAYING ESTATE TAX - F: T

Annotations, Discussions, Cases:

Cases Citing Statute 198.40

Total Results: 7

Pembroke Pembroke v. Peninsular Terminal Co.

Court: Supreme Court of Florida | Date Filed: 1933-01-16

Citation: 146 So. 249, 108 Fla. 46

Snippet: 548; Mobile Dry Docks Co. v. Mobile, 146 Ala., 198,40 South Rep. 205, 9 Am. and Eng. Anno. Cas. 1299

State ex rel. Buford v. City of Tampa

Court: Supreme Court of Florida | Date Filed: 1924-09-09

Citation: 88 Fla. 196

Snippet: Mobile Dry-Docks Co. v. City of Mobile, 146 Ala. 198, 40 South. Rep. 205; 9 Ann. Cas. 1229, 3 L. R. A. (N

Ex Parte Powell

Court: Supreme Court of Florida | Date Filed: 1915-11-18

Citation: 70 Fla. 363, 70 So. 392, 1915 Fla. LEXIS 270

Snippet: 548; Mobile Dry Docks Co. v. Mobile, 146 Ala. 198, 40 South. Rep. 205, 9 Am. & Eng. Anno. Cas. 1299;

Broward v. Mabry

Court: Supreme Court of Florida | Date Filed: 1909-06-15

Citation: 58 Fla. 398

Snippet: Dry Docks Company v. City of Mobile, 146 Ala. 198; 40 South. Rep. 205, S. C. 9. Am. & Eng. Anno. Cas

Ferry Pass Inspectors' & Shippers' Ass'n v. Whites River Inspectors' & Shippers' Ass'n

Court: Supreme Court of Florida | Date Filed: 1909-01-15

Citation: 57 Fla. 399

Snippet: Mobile Dry-Docks Co. v. City of Mobile, 146 Ala. 198, 40 South. Rep. 205, 9 A. & E. Ann. Cases 1228; and

State ex rel. Ellis v. Gerbing

Court: Supreme Court of Florida | Date Filed: 1908-06-15

Citation: 56 Fla. 603

Snippet: 548; Mobile Dry Docks Co. v. Mobile, 146 Ala., 198, 40 South. Rep. 205, 9 Am. & Eng. Anno. Cas. 1299.

Atlantic Coast Line Railroad v. Beazley

Court: Supreme Court of Florida | Date Filed: 1907-06-15

Citation: 54 Fla. 311

Snippet: Coast Line R. R. Co. v. Ryland, 50 Fla. 190, text 198, 40 South. Rep. 24, text 27, in construing Chapter