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Florida Statute 198.40 | Lawyer Caselaw & Research
F.S. 198.40 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 198.40

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 198
ESTATE TAXES
View Entire Chapter
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.

F.S. 198.40 on Google Scholar

F.S. 198.40 on Casetext

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 from cite.case.law:

In C. COOK A. FSB, v. C. a k a A., 416 B.R. 284 (Bankr. W.D. Va. 2009)

. . . Those returns note the following amounts: The first quarter return lists $142 in withheld income tax, $198.40 . . .

GOODPASTURE, INC. v. M V POLLUX, ETC. NEGOCIOS DEL MAR, S. A. v. EMPAC GRAIN CO. A, 688 F.2d 1003 (5th Cir. 1982)

. . . Measure of Damages The district court awarded Good-pasture damages in the amount of $224,-198.40, representing . . .

WADE v. MISSISSIPPI COOPERATIVE EXTENSION SERVICE, 64 F.R.D. 102 (N.D. Miss. 1974)

. . . named plaintiffs Expert witness fees Total costs claimed Less deductions ordered Allowable costs $ 198.40 . . .

ALONZO J. VAN DUZEE v. THE UNITED STATES, 35 Ct. Cl. 214 (Ct. Cl. 1900)

. . . . ยง1. 60 (b) Information or complaints, 2,997 . 299. 70 (c) Warrants, 1,984. 198.40 (d) Subpoenas, 1,899 . . .