Florida Statutes

Fla. Stat. § 199.282 (2025)

Penalties for violation of this chapter.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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199.282 Penalties for violation of this chapter.—

(1) Any person willfully violating or failing to comply with any of the provisions of this chapter shall be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(2) If any nonrecurring tax is not paid by the statutory due date, then despite any extension granted under s. 199.232(6), interest shall run on the unpaid balance from such due date until paid at the rate of 12 percent per year.

(3) If any nonrecurring tax is not paid by the due date, a delinquency penalty shall be charged. The delinquency penalty shall be 10 percent of the delinquent tax for each calendar month or portion thereof from the due date until paid, up to a limit of 50 percent of the total tax not timely paid.

(4) No mortgage, deed of trust, or other lien upon real property situated in this state shall be enforceable in any Florida court, nor shall any written evidence of such mortgage, deed of trust, or other lien be recorded in any public record of the state, until the nonrecurring tax imposed by this chapter, including any taxes due on future advances, has been paid and the clerk of circuit court collecting the tax has noted its payment on the instrument or given other receipt for it. However, failure to pay the correct amount of tax or failure of the clerk to note payment of the tax on the instrument shall not affect the constructive notice given by recording of the instrument.

(5) Interest and penalties attributable to any tax shall be deemed assessed when the tax is assessed. Interest and penalties shall be assessed and collected by the department as provided in this chapter. The department may settle or compromise tax, interest, or penalties under the provisions of s. 213.21.

(6) Any person who fails or refuses to make records available for inspection, when requested to do so by the department is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(7) Any officer or director of a corporation who has administrative control over the filing of a return or payment of any tax due under this chapter and who willfully directs any employee of the corporation to fail to file the return or pay the tax due or to evade, defeat, or improperly account for the tax due, in addition to any other penalties provided by law, shall be liable for a penalty equal to the amount of tax not paid as required by this chapter. The filing of a protest based upon doubt as to liability for the tax shall not be deemed an attempt to evade or defeat the tax under this subsection. The penalty imposed hereunder shall be abated to the extent the tax is paid and may be compromised by the executive director of the department as provided in s. 213.21. An assessment of penalty made pursuant to this section shall be deemed prima facie correct in any judicial or quasi-judicial proceeding brought to collect this penalty.

History.—s. 1A, ch. 71-134; s. 26, ch. 85-342; s. 6, ch. 86-152; s. 64, ch. 87-6; s. 38, ch. 87-101; s. 5, ch. 87-102; s. 10, ch. 89-356; s. 21, ch. 90-203; s. 233, ch. 91-224; s. 6, ch. 92-320; s. 9, ch. 98-132; s. 7, ch. 2002-218; s. 17, ch. 2003-1; s. 14, ch. 2006-312.

Arrestable Offenses under F.S. 199.282

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd

§199.282TAX REVENUEVIOLATE INTANGIBLE PERSONAL PROPERTY TAXF · 3rd

§199.282(6)TAX REVENUEFAIL TO PROVIDE RECORDS FOR INSPECTION BY DORM · 1st

§199.282(8)TAX REVENUERENUMBERED. SEE REC# 6153M · 1st

Notes of Decisions

Cited in 6 cases, 1995–2020 · leading case: Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014).

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Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014). · cites it 10× “See § 199.282(1) (2005) Fla. Stat. (making willful failure to pay intangible tax a third-degree felony); § 199.”

Pignato v. Great W. Bank, 664 So. 2d 1011 (Fla. 4th DCA 1995). · cites it 4× “" § 199.282(5), Fla. Stat. (1993). Just like the documentary stamp tax, the intangible tax is collected by the Clerk of the Circuit Court but administered by the Department of Revenue and becomes part of the general revenue fund of the state.”

In Re Wilson, 393 B.R. 778 (Bankr. S.D. Florida 2008). “” The claim against AIS is described as “related to and arising out of origination of mortgage and foreclosure action thereon, including fraud, abuse of process, and related mortgage, including to set aside final judgment on various grounds, including pursuant to section…”

Anamarie M. Schroeder a/k/a Anamaria M. Schroeder, Etc. v. Mtglq Investors, L.P. (Fla. 4th DCA 2020). · cites it 5× “§ 199.282(4), Fla. Stat. (emphasis added).”

Anamarie M. Schroeder a/k/a Anamaria M. Schroeder, Etc. v. Mtglq Investors, L.P. (Fla. 4th DCA 2019). · cites it 4× “(2018); § 199.282(4), Fla. Stat. (2018). Appellant further contends the Third, Fourth, and Fifth Districts have “uniformly” recognized that these sections do not constitute affirmative defenses and that a defendant is not required to plead such or even raise the issue in the…”

First Coast Cmty. Bank v. Cheshire Contractors of Nassau, Inc., 863 So. 2d 362 (Fla. 1st DCA 2003). · cites it 5× “§ 199.282(5), Fla. Stat. (2002). This section dictates that the mortgage is not enforceable until all the proper taxes have been paid.”

— 199.282(1) — 1 case

Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014). “See § 199.282(1) (2005) Fla. Stat. (making willful failure to pay intangible tax a third-degree felony); § 199.”

— 199.282(2) — 1 case

Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014). “See § 199.282(1) (2005) Fla. Stat. (making willful failure to pay intangible tax a third-degree felony); § 199.”

— 199.282(4) — 3 cases

Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014). “See § 199.282(1) (2005) Fla. Stat. (making willful failure to pay intangible tax a third-degree felony); § 199.”

Anamarie M. Schroeder a/k/a Anamaria M. Schroeder, Etc. v. Mtglq Investors, L.P. (Fla. 4th DCA 2020). “§ 199.282(4), Fla. Stat. (emphasis added).”

Anamarie M. Schroeder a/k/a Anamaria M. Schroeder, Etc. v. Mtglq Investors, L.P. (Fla. 4th DCA 2019). “(2018); § 199.282(4), Fla. Stat. (2018). Appellant further contends the Third, Fourth, and Fifth Districts have “uniformly” recognized that these sections do not constitute affirmative defenses and that a defendant is not required to plead such or even raise the issue in the…”

— 199.282(5) — 2 cases

Pignato v. Great W. Bank, 664 So. 2d 1011 (Fla. 4th DCA 1995). “" § 199.282(5), Fla. Stat. (1993). Just like the documentary stamp tax, the intangible tax is collected by the Clerk of the Circuit Court but administered by the Department of Revenue and becomes part of the general revenue fund of the state.”

First Coast Cmty. Bank v. Cheshire Contractors of Nassau, Inc., 863 So. 2d 362 (Fla. 1st DCA 2003). “§ 199.282(5), Fla. Stat. (2002). This section dictates that the mortgage is not enforceable until all the proper taxes have been paid.”

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