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: Fla. | Date Filed: 1933-01-16T00:00:00-08:00

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: Fla. | Date Filed: 1924-09-09T00:00:00-08:00

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. (

Ex Parte Powell

Court: Fla. | Date Filed: 1915-11-18T00:00:00-08:00

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: Fla. | Date Filed: 1909-06-15T00:00:00-08:00

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.

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

Court: Fla. | Date Filed: 1909-01-15T00:00:00-08:00

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;

State ex rel. Ellis v. Gerbing

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

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: Fla. | Date Filed: 1907-06-15T00:00:00-08:00

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