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: District Court of Appeal of Florida | Date Filed: 2014-12-10

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: District Court of Appeal of Florida | Date Filed: 2012-12-19

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: District Court of Appeal of Florida | Date Filed: 2009-09-30

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1995-12-21

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1990-07-10

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

Needle v. Lowenberg

Court: District Court of Appeal of Florida | Date Filed: 1982-11-03

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: District Court of Appeal of Florida | Date Filed: 1978-11-08

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: District Court of Appeal of Florida | Date Filed: 1978-05-02

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1978-04-13

Snippet: Department of Revenue, under the provisions of s. 201.17, F. S., as amended by Ch. 77-281, Laws of Florida

Rainey v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1977-12-27

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: Supreme Court of Florida | Date Filed: 1977-11-23

Citation: 354 So. 2d 353

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

Lewis v. Creative Developers, Ltd.

Court: District Court of Appeal of Florida | Date Filed: 1977-10-17

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

Snippet: 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

Court: District Court of Appeal of Florida | Date Filed: 1976-11-17

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1976-11-12

Snippet: portion thereof, found in s. 201.17(2), F. S. 1975? SUMMARY: Section 201.17(2), F. S. 1975, the documentary

Florida Dept. of Revenue v. De Maria

Court: Supreme Court of Florida | Date Filed: 1976-10-14

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: District Court of Appeal of Florida | Date Filed: 1976-09-15

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

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

Court: District Court of Appeal of Florida | Date Filed: 1976-07-20

Citation: 335 So. 2d 832

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

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

Court: District Court of Appeal of Florida | Date Filed: 1975-11-26

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 contends

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

Court: Supreme Court of Florida | Date Filed: 1975-10-01

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

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

North Port Bank v. State, Department of Revenue

Court: Supreme Court of Florida | Date Filed: 1975-04-16

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

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