Florida Statute 201.17 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

F.S. 201.17

201.17 Penalties for failure to pay tax required.—

(1) Whoever makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever, without the full amount of the tax herein imposed thereon being fully paid, or whoever makes use of any adhesive stamp to denote any tax imposed by this chapter without canceling or obliterating such stamps as herein provided, is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(2) If any document, instrument, or paper upon which the tax under this chapter is imposed, upon audit or at time of recordation, does not show the proper amount of tax paid, or if the tax imposed by this chapter on any document, instrument, or paper is not timely reported and paid as required by s. 201.133, the person or persons liable for the tax upon the document, instrument, or paper shall be subject to:

(a) Payment of the tax not paid.

(b) A specific penalty added to the tax in the amount of 10 percent of any unpaid tax if the failure is for not more than 30 days, with an additional 10 percent of any unpaid tax for each additional 30 days, or fraction thereof, during the time which the failure continues, not to exceed a total penalty of 50 percent, in the aggregate, of any unpaid tax. In no event shall the penalty be less than $10 for failure to timely file a tax return required. If it is determined by clear and convincing evidence that any part of a deficiency is due to fraud, there shall be added to the tax as a civil penalty, in lieu of the aforementioned penalty under this paragraph, an amount equal to 200 percent of the deficiency. These penalties are to be in addition to, and not in lieu of, any other penalties imposed by law.

(c) Payment of interest to the Department of Revenue, accruing from the date the tax is due until paid, at the rate of 1 percent per month, based on the amount of tax not paid.

(3) The department may settle or compromise any interest or penalties pursuant to s. 213.21.

History.—s. 4, ch. 15787, 1931; CGL 1936 Supp. 7473(7); s. 105, ch. 71-136; s. 2, ch. 71-344; s. 4, ch. 76-261; s. 1, ch. 77-281; s. 5, ch. 81-14; s. 5, ch. 81-178; s. 65, ch. 87-6; s. 39, ch. 87-101; s. 13, ch. 91-224; s. 7, ch. 92-320; s. 9, ch. 93-233; s. 15, ch. 96-395.

F.S. 201.17 on Google Scholar

F.S. 201.17 on CourtListener

Amendments to 201.17

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 201.17

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

S201.17 - TAX REVENUE - FAILURE TO PAY REQUIRED DOCUMENT EXCISE TAX - M: F

Cases Citing Statute 201.17

Total Results: 23

STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp.

354 So. 2d 353

Supreme Court of Florida | Filed: Nov 23, 1977 | Docket: 1682269

Cited 26 times | Published

imposition of the 100% penalty assessment under Section 201.17(2), Florida Statutes (1975),[1] is mandatory;

North Port Bank v. State, Department of Revenue

313 So. 2d 683, 1975 Fla. LEXIS 3316

Supreme Court of Florida | Filed: Apr 16, 1975 | Docket: 1509585

Cited 9 times | Published

illegal; that the penalties assessed under Section 201.17(2)(b), Florida Statutes, were unconstitutional;

Department of Rev. v. Brookwood Assoc., Ltd.

324 So. 2d 184

District Court of Appeal of Florida | Filed: Nov 26, 1975 | Docket: 1249080

Cited 8 times | Published

assessment in a like amount was made pursuant to F.S. 201.17(2), for a total sum of $4,400. "(f) Defendant

Department of Revenue v. Crisp

337 So. 2d 404

District Court of Appeal of Florida | Filed: Sep 15, 1976 | Docket: 1414517

Cited 7 times | Published

judgment alleging that Fla. Stat. § 201.02 and § 201.17 are not applicable to the subject matter of the

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

Court of Dade County holding constitutional[1] Section 201.17(2), Florida Statutes.[2] That section requires

Needle v. Lowenberg

421 So. 2d 678

District Court of Appeal of Florida | Filed: Nov 3, 1982 | Docket: 1719319

Cited 5 times | Published

to pay the tax would have been a misdemeanor. § 201.17, Fla. Stat. (1976). Similarly, it was incumbent

Associated Dry Goods Corp. v. Dept. of Rev.

335 So. 2d 832

District Court of Appeal of Florida | Filed: Jul 20, 1976 | Docket: 1306475

Cited 5 times | Published

(Department) pursuant to the provisions of Florida Statute 201.17(2)(b). Robinson's began operating stores

Glenn Wright Homes (Delray) LLC v. Lowy

18 So. 3d 693, 2009 Fla. App. LEXIS 14524, 2009 WL 3103849

District Court of Appeal of Florida | Filed: Sep 30, 2009 | Docket: 1178885

Cited 4 times | Published

criminal laws and substantial penalties. See, e.g., § 201.17, Fla. Stat. Section 201.08(1) does not prohibit

Associates Commercial Corporation v. Sel-O-Rak Corporation

746 F.2d 1441, 39 U.C.C. Rep. Serv. (West) 1529, 1984 U.S. App. LEXIS 16633

Court of Appeals for the Eleventh Circuit | Filed: Nov 19, 1984 | Docket: 244644

Cited 3 times | Published

a specified rate. Fla.Stat. *1444 § 201.17 (1983). In addition, all other revenue laws are

Nikooie v. JPMorgan Chase Bank, N.A.

183 So. 3d 424, 2014 Fla. App. LEXIS 20020, 2014 WL 6911148

District Court of Appeal of Florida | Filed: Dec 10, 2014 | Docket: 2613274

Cited 2 times | Published

criminal laws and substantial penalties. See, e.g., § 201.17, Fla. Stat. Glenn Wright Homes v. Lowy, 18 So

American First Federal, Inc. v. Lake Forest Park, Inc.

198 F.3d 1259, 1999 WL 1247766

Court of Appeals for the Eleventh Circuit | Filed: Dec 23, 1999 | Docket: 395627

Cited 2 times | Published

late payment is provided for separately in Section 201.17(2). 1 The statute does not link

Satellite Broadcasting & Communications Ass'n of America v. Oman

17 F.3d 344, 1994 WL 69589

Court of Appeals for the Eleventh Circuit | Filed: Mar 24, 1994 | Docket: 64016391

Cited 1 times | Published

3296 (January 29,1992) (codified at 37 C.F.R. § 201.17(k)).4 In its analysis, the Office roundly criticized

Plumbers Local Union No. 519 v. Construction Industry Stabilization Committee

350 F. Supp. 6, 20 Wage & Hour Cas. (BNA) 931, 1972 U.S. Dist. LEXIS 11587

District Court, S.D. Florida | Filed: Oct 13, 1972 | Docket: 1833663

Cited 1 times | Published

is implicit in both Pay Board Ruling 34 and Section 201.17 of the Pay Board Regulations that payments

American First Fed. v. Lake Forest

Court of Appeals for the Eleventh Circuit | Filed: Dec 23, 1999 | Docket: 395617

Published

late payment is provided for separately in section 201.17(2).1 The statute does not link payment of

Ago

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

Published

forwarded to the property appraiser. . . .2 Section 201.17, Florida Statutes, imposes criminal penalties

Roemelmeyer v. Royal Crown Bottling Co. of Florida (In re LJP, Inc.)

34 B.R. 39, 37 U.C.C. Rep. Serv. (West) 634, 1983 Bankr. LEXIS 5269

United States Bankruptcy Court, S.D. Florida. | Filed: Oct 7, 1983 | Docket: 65778563

Published

punishment as a misdemeanor of the second degree. § 201.17. Statutes imposing taxes must be construed strictly

Associates Commercial Corp. v. Sel-O-Rak Corp.

33 B.R. 394, 36 U.C.C. Rep. Serv. (West) 1792, 1983 U.S. Dist. LEXIS 14076

District Court, S.D. Florida | Filed: Sep 2, 1983 | Docket: 1762223

Published

penalties imposed by the legislature of Florida. See § 201.17(1) Fla.Stat. (1981).[5] The Court parts company

Andean Investment Co. v. State, Department of Revenue

370 So. 2d 377, 1978 Fla. App. LEXIS 17291

District Court of Appeal of Florida | Filed: Nov 8, 1978 | Docket: 64569971

Published

Zuckerman-Vernon Corporation, supra, is controlled by Section 201.17(2), Florida Statutes (1975) as it read before

Win-San Building Corp. v. State, Department of Revenue

358 So. 2d 112, 1978 Fla. App. LEXIS 15828

District Court of Appeal of Florida | Filed: May 2, 1978 | Docket: 64564251

Published

tax, the stamps were omitted. By the terms of Section 201.17, Florida Statutes (1975) one who makes or receives

Rainey v. State, Department of Revenue

353 So. 2d 207, 1977 Fla. App. LEXIS 17206

District Court of Appeal of Florida | Filed: Dec 27, 1977 | Docket: 64561899

Published

08 plus a penalty of like amount pursuant to F.S. 201.17. An administrative hearing was held pursuant

Lewis v. Creative Developers, Ltd.

350 So. 2d 828, 1977 Fla. App. LEXIS 16693

District Court of Appeal of Florida | Filed: Oct 17, 1977 | Docket: 64560584

Published

have to pay the interest penalty set forth in Section 201.17(2)(c), Florida Statutes, on a property transaction

Zuckerman-Vernon Corp. v. State, Department of Revenue

339 So. 2d 685, 1976 Fla. App. LEXIS 15993

District Court of Appeal of Florida | Filed: Nov 17, 1976 | Docket: 64556014

Published

the amount of the penalty assessed pursuant to § 201.17(2), F.S., is a matter generally within the discretion

Ago

Florida Attorney General Reports | Filed: Nov 12, 1976 | Docket: 3258871

Published

found in s. 201.17(2), F. S. 1975? SUMMARY: Section 201.17(2), F. S. 1975, the documentary stamp tax penalty