Florida Statutes

Fla. Stat. § 201.17 (2025)

Penalties for failure to pay tax required.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

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.

Notes of Decisions

Cited in 20 cases, 1972–2014 · leading case: STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp., 354 So. 2d 353 (Fla. 1977).

Sort: Relevance Newest Treatment

STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp., 354 So. 2d 353 (Fla. 1977). · cites it 26× “Subsections (2) and (3) of section 201.17, Florida Statutes, 1976 Supplement, are amended to read: "201.”

DOMINION LAND & T. CORP. v. Dep't of Revenue, 320 So. 2d 815 (Fla. 1975). · cites it 16× “We here consider a direct appeal from an order of the Circuit Court of Dade County holding constitutional [1] Section 201.17(2), Florida Statutes. [2] That section requires payment of a penalty equal to the excise tax due upon recording of any document, instrument or paper,…”

Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014). · cites it 4× “That is why it requires evidence of the payment of the tax prior to recordation of any taxable instrument.”

Glenn Wright Homes (Delray) LLC v. Lowy, 18 So. 3d 693 (Fla. 4th DCA 2009). · cites it 2× “The state has a substantial interest in ensuring collection of taxes owed. That is why it requires evidence of the payment of the tax prior to recordation of any taxable instrument.”

Lewis v. Creative Developers, Ltd., 350 So. 2d 828 (Fla. 1st DCA 1977). · cites it 10× “Section 201.17, Florida Statutes, states as follows: (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…”

Dep't of Revenue v. Crisp, 337 So. 2d 404 (Fla. 2d DCA 1976). · cites it 3× “17 are not applicable to the subject matter of the conveyance upon which the Department assessed additional documentary stamp taxes and that Fla. Stat. § 201.17 violates the equal protection and due process clauses of the constitutions of Florida and the United States.”

Needle v. Lowenberg, 421 So. 2d 678 (Fla. 4th DCA 1982). · cites it 2× “§ 201.17, Fla. Stat. (1976). Similarly, it was incumbent upon him to execute a separate deed to appellee, whose purchase from appellant imposed upon her the same statutory obligations arising from her purchase.”

North Port Bank v. State, Dep't of Revenue, 313 So. 2d 683 (Fla. 1975). · cites it 2× “In Count II of the Complaint, Appellant alleged that the Department of Revenue had assessed and demanded payment from it of additional documentary stamp and intangible taxes and penalties as a result of the subject transactions; that these additional taxes were improper and…”

Win-San Bldg. Corp. v. State, Dep't of Revenue, 358 So. 2d 112 (Fla. 3d DCA 1978). · cites it 5× “By the terms of Section 201.17, Florida Statutes (1975) one who makes or receives a document or instrument required to be so taxed, without the full amount of the tax imposed thereon being paid, is guilty of a misdemeanor of the second degree and any such document on which the…”

Associated Dry Goods Corp. v. Dept. of Rev., 335 So. 2d 832 (Fla. 1st DCA 1976). “08[2]) and rejected the applicability of the penalty (F.S. 201.17[2]). The Governor and Cabinet, sitting as the Department of Revenue, after reviewing the hearing officer's recommendation, entered the order now appealed which sustained the assessment and penalty initially…”

Am. First Fed., Inc. v. Lake Forest Park, Inc., 198 F.3d 1259 (11th Cir. 1999). “(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…”

Dep't of Rev. v. Brookwood Assoc., Ltd., 324 So. 2d 184 (Fla. 1st DCA 1975). “021 and that in addition a penalty assessment in a like amount was made pursuant to F.S. 201.17(2), for a total sum of ,400.”

Show all 20 citing cases →

— 201.17(1) — 1 case

Assocs. Com. Corp. v. Sel-O-Rak Corp., 33 B.R. 394 (S.D. Fla. 1983).

— 201.17(2) — 6 cases

STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp., 354 So. 2d 353 (Fla. 1977). “Subsections (2) and (3) of section 201.17, Florida Statutes, 1976 Supplement, are amended to read: "201.”

DOMINION LAND & T. CORP. v. Dep't of Revenue, 320 So. 2d 815 (Fla. 1975). “We here consider a direct appeal from an order of the Circuit Court of Dade County holding constitutional [1] Section 201.17(2), Florida Statutes. [2] That section requires payment of a penalty equal to the excise tax due upon recording of any document, instrument or paper,…”

Win-San Bldg. Corp. v. State, Dep't of Revenue, 358 So. 2d 112 (Fla. 3d DCA 1978). “By the terms of Section 201.17, Florida Statutes (1975) one who makes or receives a document or instrument required to be so taxed, without the full amount of the tax imposed thereon being paid, is guilty of a misdemeanor of the second degree and any such document on which the…”

Zuckerman-Vernon Corp. v. State, Dep't of Revenue, 339 So. 2d 685 (Fla. 1st DCA 1976).

— 201.17(2)(b) — 2 cases

STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp., 354 So. 2d 353 (Fla. 1977). “Subsections (2) and (3) of section 201.17, Florida Statutes, 1976 Supplement, are amended to read: "201.”

North Port Bank v. State, Dep't of Revenue, 313 So. 2d 683 (Fla. 1975). “In Count II of the Complaint, Appellant alleged that the Department of Revenue had assessed and demanded payment from it of additional documentary stamp and intangible taxes and penalties as a result of the subject transactions; that these additional taxes were improper and…”

— 201.17(2)(c) — 1 case

Lewis v. Creative Developers, Ltd., 350 So. 2d 828 (Fla. 1st DCA 1977). “Section 201.17, Florida Statutes, states as follows: (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…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.