Florida Statutes

Fla. Stat. § 201.12 (2025)

Duties of clerks of the circuit court.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Arrestable Offenses under F.S. 201.12

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

§201.12PUBLIC ORDER CRIMESFAILURE TO REPORT FAILURE TO AFFIX EXCISE TAXM · 2nd

Notes of Decisions

Cited in 2 cases, 1956–1975 · leading case: DOMINION LAND & T. CORP. v. Dep't of Revenue, 320 So. 2d 815 (Fla. 1975).

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DOMINION LAND & T. CORP. v. Dep't of Revenue, 320 So. 2d 815 (Fla. 1975). · cites it 2× “Appellant notes that pursuant to Section 201.12, Florida Statutes, the Clerk of the Circuit Court is required to ascertain that the requisite documentary stamps have been affixed on all documents subject to such taxation prior to recordation.”

State ex rel. Port Sewall Realty Co. v. Green, 91 So. 2d 306 (Fla. 1956). “, and by the provisions of Section 201.12 the clerk would have been obligated to report to the comptroller the name and address of the person who failed to affix the stamps in the amount of the tax, and the clerk would have been subject to prosecution had he failed.”

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