Florida Statute 201.18 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.18

201.18 Penalties for illegal use of stamps.—

(1) Whoever fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, or document, upon which any tax is imposed by this chapter, any adhesive stamp used in pursuance of this chapter, or fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, or document, upon which any tax is imposed by this chapter:

(a) Any adhesive stamp which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, or document, upon which any tax is imposed by this chapter,

(b) Any adhesive stamp of insufficient value, or

(2) Whoever willfully removes or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp with intent to use or cause the same to be used after it has already been used, or knowingly or willfully buys, sells, offers for sale, or gives away any such washed or restored stamp to any person for use, or knowingly uses the same, or whoever knowingly and without lawful excuse has in possession any washed, restored, or altered stamp which has been removed from any vellum, parchment, paper, instrument, writing, or document; or

(3) Whoever knowingly or willfully prepares, buys, sells, offers for sale, or has in his, her, or its possession any counterfeit stamps,

is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

History.—s. 4, ch. 15787, 1931; CGL 1936 Supp. 7473(7); s. 106, ch. 71-136; s. 3, ch. 71-344; s. 14, ch. 83-216; s. 66, ch. 87-6; s. 1053, ch. 95-147.

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Amendments to 201.18

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 201.18

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

S201.18 1 - FORGERY - AFFIX REMOVE STAMP FROM ANOTHER DOC FORG STAMP - F: T

S201.18 1 - COUNTERFEITING - AFFIX COUNTERFEITED STAMP - F: T

S201.18 1 - FRAUD - AFFIX STAMP OF INSUFFICIENT VALUE - F: T

S201.18 2 - FORGERY OF - REMOVE CANCELLATION MARKS ON DOCUMENT STAMP - F: T

S201.18 3 - COUNTERFEITING OF - PREPARE COUNTERFEIT DOCUMENT STAMP - F: T

S201.18 3 - PASS COUNTERFEITED - SELL OR OFFER COUNTERFEIT DOCUMENT STAMP - F: T

S201.18 3 - POSSESS COUNTERFEITED - DOCUMENT STAMP - F: T

S201.18 3 - COUNTERFEITING - BUY COUNTERFEIT DOCUMENT STAMP - F: T

Cases Citing Statute 201.18

Total Results: 5

Sikes v. Teleline, Inc.

281 F.3d 1350, 52 Fed. R. Serv. 3d 621, 2002 U.S. App. LEXIS 2346, 2002 WL 219870

Court of Appeals for the Eleventh Circuit | Filed: Feb 13, 2002 | Docket: 397265

Cited 58 times | Published

unjust and reasonable in violation of 47 U.S.C. § 201, 18 and that AT&T’s crediting or refunding

John Broz v. Richard S. Schweiker, Secretary of Health & Human Services, a Department of the United States Government, Richard D. Holmes v. Richard S. Schweiker, the Secretary of Health and Human Services, Corrine Little v. Richard S. Schweiker, Secretary of the Department of Health and Human Services, Thomas O. Jones v. Richard S. Schweiker, Secretary, Department of Health and Human Services, Fred Soesbe v. Richard S. Schweiker, Secretary of Health and Human Services

677 F.2d 1351, 1982 U.S. App. LEXIS 18658

Court of Appeals for the Eleventh Circuit | Filed: Jun 7, 1982 | Docket: 465049

Cited 44 times | Published

disabled. 20 C.F.R. part 404, subpart P, Appendix 2 § 201.18. This determination is conclusive and is made

Broz v. Schweiker

677 F.2d 1351

Court of Appeals for the Eleventh Circuit | Filed: Jun 7, 1982 | Docket: 66191809

Cited 1 times | Published

disabled. 20 C.F.R. part 404, subpart P, Appendix 2 § 201.18. This determination is conclusive and is made

United States v. David Lynn Roberson

Court of Appeals for the Eleventh Circuit | Filed: May 27, 2021 | Docket: 59943056

Published

the instruction based on its reference to section 201. 18 That statute criminalizes the bribery of public

United States v. David Lynn Roberson

Court of Appeals for the Eleventh Circuit | Filed: May 27, 2021 | Docket: 59947300

Published

the instruction based on its reference to section 201. 18 That statute criminalizes the bribery of public