Florida Statute 201.17 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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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 Casetext

Amendments to 201.17

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

Annotations, Discussions, Cases:

Cases Citing Statute 201.17

Total Results: 20

Nikooie v. JPMorgan Chase Bank, N.A.

Court: Fla. Dist. Ct. App. | Date Filed: 2014-12-10T00:00:00-08:00

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

Snippet: criminal laws and substantial penalties. See, e.g., § 201.17, Fla. Stat. Glenn Wright Homes v. Lowy, 18 So.3d

Juega v. Davidson

Court: Fla. Dist. Ct. App. | Date Filed: 2012-12-19T00:00:00-08:00

Citation: 105 So. 3d 575, 2012 WL 6601969, 2012 Fla. App. LEXIS 21700

Snippet: representative of another state or a foreign country.” § 731.201(17), Fla. Stat. The code further defines "personal

Glenn Wright Homes (Delray) LLC v. Lowy

Court: Fla. Dist. Ct. App. | Date Filed: 2009-09-30T00:00:00-07:00

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

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

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Court: Fla. Att'y Gen. | Date Filed: 1995-12-20T23:53:00-08:00

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

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Court: Fla. Att'y Gen. | Date Filed: 1990-07-10T00:53:00-07:00

Snippet: 357 (Fla. 1977) construing the provisions of s. 201.17(2), F.S., which impose a documentary stamp penalty

Needle v. Lowenberg

Court: Fla. Dist. Ct. App. | Date Filed: 1982-11-02T23:53:00-08:00

Citation: 421 So. 2d 678

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

Andean Investment Co. v. State, Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1978-11-08T00:00:00-08:00

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

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

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

Court: Fla. Dist. Ct. App. | Date Filed: 1978-05-02T00:00:00-07:00

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

Snippet: apply such tax stamps under Sections 201.02 and 201.17, Florida Statutes (1975). The property involved…the stamps were omitted. By the terms of Section 201.17, Florida Statutes (1975) one who makes or receives…documentary tax penalty imposed pursuant to Section 201.17(2), Florida Statutes (1975) but found absence of…make it inequitable. Ch. 77-281, amending Section 201.17 (1975) was held not to operate retroactively. For

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Court: Fla. Att'y Gen. | Date Filed: 1978-04-12T23:53:00-08:00

Snippet: Department of Revenue, under the provisions of s. 201.17, F. S., as amended by Ch. 77-281, Laws of Florida…what extent? SUMMARY: Under the provisions of s. 201.17(3), F. S. 1977, as enacted by Ch. 77-281, Laws …not be subject to the compromise provisions of s.201.17(3), as created by ch. 77-281. Your letter inquires…enacting Ch.77-281, Laws of Florida, amended s. 201.17, F. S., by changing subsection (2) and adding a…amendments made by Ch. 77-281, Laws of Florida, s.201.17, F. S., provided for a mandatory 100 percent penalty

Rainey v. State, Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1977-12-27T00:00:00-08:00

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

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

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

Court: Fla. | Date Filed: 1977-11-22T23:53:00-08:00

Citation: 354 So. 2d 353

Snippet: ) of section 201.17, Florida Statutes, 1976 Supplement, are amended to read: "201.17 Penalties for…imposition of the 100% penalty assessment under Section 201.17(2), Florida Statutes (1975),[1] is mandatory; and…the amount of the penalty assessed pursuant to § 201.17(2), F.S., is a matter generally within the discretion…imposition of the 100% penalty pursuant to Section 201.17(2), Florida Statutes (1975), for failure to affix…the Department. Neither the language of Section 201.17(2) nor the decisions interpreting that provision

Lewis v. Creative Developers, Ltd.

Court: Fla. Dist. Ct. App. | Date Filed: 1977-10-17T00:00:00-07:00

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

Snippet: facts, Section 201.17(2)(c), Florida Statutes, was enacted and became effective. Section 201.17(2)(c) contains…to pay the interest penalty set forth in Section 201.17(2)(c), Florida Statutes, on a property transaction…transaction in which it was involved. Section 201.17, Florida Statutes, states as follows: (1) Whoever makes…controlling. While the matter was stayed Section 201.17(2)(c) of the Florida Statutes was enacted providing…court addressed the issue of whether or not Section 201.17(2)(c), Florida Statutes, was applicable to the

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

Court: Fla. Dist. Ct. App. | Date Filed: 1976-11-17T00:00:00-08:00

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

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

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Court: Fla. Att'y Gen. | Date Filed: 1976-11-11T23:53:00-08:00

Snippet: portion thereof, found in s. 201.17(2), F. S. 1975? SUMMARY: Section 201.17(2), F. S. 1975, the documentary…than the full penalty provided therein. Section 201.17(2), F. S. 1975, provides: Any document, instrument…question must be answered in the negative. Section 201.17(2), F. S., has been judicially construed on two… scale challenge to the constitutionality of s. 201.17(2). Among the contentions advanced in support of…ruling: It is our view, and we so hold, that Section 201.17(2), Florida Statutes, is constitutional. The Legislature

Florida Dept. of Revenue v. De Maria

Court: Fla. | Date Filed: 1976-10-14T00:53:00-07:00

Citation: 338 So. 2d 838

Snippet: tax and penalty pursuant to Sections 201.02 and 201.17, Florida Statutes. During the preliminary pleading

Department of Revenue v. Crisp

Court: Fla. Dist. Ct. App. | Date Filed: 1976-09-15T00:53:00-07:00

Citation: 337 So. 2d 404

Snippet: judgment alleging that Fla. Stat. § 201.02 and § 201.17 are not applicable to the subject matter of the…additional documentary stamp taxes and that Fla. Stat. § 201.17 violates the equal protection and due process clauses

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

Court: Fla. Dist. Ct. App. | Date Filed: 1976-07-20T00:53:00-07:00

Citation: 335 So. 2d 832

Snippet: ) pursuant to the provisions of Florida Statute 201.17(2)(b). Robinson's began operating stores in…]) and a penalty in a like sum (Florida Statute 201.17[2]). Robinson's contested the assessments in…rejected the applicability of the penalty (F.S. 201.17[2]). The Governor and Cabinet, sitting as the Department… imposition of same is found in Florida Statute 201.17 which provides, in pertinent part, as follows: … pointed out by the Department, Florida Statute 201.17(2) provides that "[a]ny document, instrument

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

Court: Fla. Dist. Ct. App. | Date Filed: 1975-11-25T23:53:00-08:00

Citation: 324 So. 2d 184

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

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

Court: Fla. | Date Filed: 1975-10-01T00:53:00-07:00

Citation: 320 So. 2d 815

Snippet: of Dade County holding constitutional[1] Section 201.17(2), Florida Statutes.[2] That section requires …,230 pursuant to the provisions *817 of Section 201.17(2), Florida Statutes, as a result of Appellant&…and challenging the constitutionality of Section 201.17(2), Florida Statutes; that court denied the plaintiff…questions to resolve, i.e.: (1) Whether Section 201.17(2), Florida Statutes, is unconstitutional in that…stamp taxes, the penalty established in Section 201.17(2), Florida Statutes, is fully warranted. Appellee

North Port Bank v. State, Department of Revenue

Court: Fla. | Date Filed: 1975-04-16T00:53:00-07:00

Citation: 313 So. 2d 683

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