Florida Statute 201.12 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.12

201.12 Duties of clerks of the circuit court.—Clerks of the circuit court shall report to the Department of Revenue the names and addresses of any and all individuals, firms, or corporations, who shall fail to have affixed either the required amount of stamps or a notation that the proper stamps and the amount of same have been paid or will be paid directly to the department on any conveyance or taxable instrument or document which may be recorded in their respective offices; and any such clerk who knowingly fails to report any such violation within 30 days after recording of any taxable instrument or document, without such stamps or notation, shall be deemed guilty of a misdemeanor and upon conviction punished accordingly.

History.—s. 2, ch. 15787, 1931; CGL 1936 Supp. 1279(113), 7473(6); ss. 21, 35, ch. 69-106; s. 3, ch. 81-14; s. 11, ch. 96-395.

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Amendments to 201.12

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 201.12

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

S201.12 - PUBLIC ORDER CRIMES - FAILURE TO REPORT FAILURE TO AFFIX EXCISE TAX - M: S

Cases Citing Statute 201.12

Total Results: 3

DOMINION LAND & T. CORP. v. Department of Revenue

320 So. 2d 815, 1975 Fla. LEXIS 4022

Supreme Court of Florida | Filed: Oct 1, 1975 | Docket: 1733809

Cited 6 times | Published

second issue. Appellant notes that pursuant to Section 201.12, Florida Statutes, the Clerk of the Circuit

Ago

Florida Attorney General Reports | Filed: Dec 21, 1995 | Docket: 3256323

Published

does not currently contain such a penalty. Section 201.12, Florida Statutes, however, imposes the duty

State ex rel. Port Sewall Realty Co. v. Green

91 So. 2d 306

Supreme Court of Florida | Filed: Dec 5, 1956 | Docket: 64488614

Published

1953, and F.S.A., and by the provisions of Section 201.12 the clerk would have been obligated to report