Florida Statute 206.07 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.07

206.07 Suits for collection of unpaid taxes.—

(1) Upon demand of the department, the Department of Legal Affairs or any state attorney of any judicial circuit shall bring appropriate actions in the name of the state, or in the name of the Department of Revenue in the capacity of its office, for the recovery of the above-mentioned taxes, penalties, and interest, and judgment shall be rendered for the amount so found to be due together with costs. However, if it shall be found as a fact that such failure to pay was willful on the part of any terminal supplier, importer, exporter, or wholesaler, judgment shall be rendered for double the amount of the tax found to be due with costs. The department may employ an attorney at law to institute and prosecute proper proceedings to enforce payment of the fuel taxes provided for by the laws of this state and the penalties and interest provided for by part I or part II of this chapter and to fix the compensation for the services of said attorney at law.

(2) Any seller and purchaser convicted of conspiring to defraud the state of any tax imposed under this chapter may be held liable for the tax and any penalty and interest due on such tax.

History.—s. 5, ch. 16082, 1933; CGL 1936 Supp. 1167(66); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 11, 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 88, ch. 81-259; s. 86, ch. 85-342; s. 75, ch. 87-99; s. 14, ch. 95-417.

Note.—Former s. 207.09.

F.S. 206.07 on Google Scholar

F.S. 206.07 on Casetext

Amendments to 206.07

Arrestable Offenses / Crimes under Fla. Stat. 206.07

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.07.

Annotations, Discussions, Cases:

Cases Citing Statute 206.07

Total Results: 20

FLORIDA BC HOLDINGS, LLC D/B/A SYNERGY EQUIPMENT v. JAY E. REESE

Court: District Court of Appeal of Florida | Date Filed: 2023-12-21

Snippet: distress. Id. at 478 n.1. 969 So. 2d at 206-07 (emphasis added). However, the Court’s description

PORSCHE CARS NORTH AMERICA, INC. v. COPANS MOTORS, INC., d/b/a CHAMPION PORSCHE

Court: District Court of Appeal of Florida | Date Filed: 2022-05-04

Snippet: was contained in their written contract. Id. at 206-07. However, the Racine court reasoned that the dealer’s

PORSCHE CARS NORTH AMERICA, INC. v. COPANS MOTORS, INC., d/b/a CHAMPION PORSCHE

Court: District Court of Appeal of Florida | Date Filed: 2022-04-20

Snippet: was contained in their written contract. Id. at 206-07. However, the Racine court reasoned that the dealer’s

GIOVANI GUERRA v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2022-01-12

Snippet: sentencing.”); Lundgren v. State, 581 So. 2d 206, 206–07 (Fla. 1st DCA 1991) (holding that the defendant

L. ANTON REBALKO v. IHAB and JESSICA ATALLAH

Court: District Court of Appeal of Florida | Date Filed: 2021-03-17

Snippet: for affirmative relief.” Cepero, 189 So. 3d at 206–07. Here, the seller’s first appearance was at the

DIGIPORT, INC. and DATA CENTERS WORLDWIDE, INC. v. FORAM DEVELOPMENT BFC, LLC

Court: District Court of Appeal of Florida | Date Filed: 2020-12-16

Snippet: Supply, Inc., 10 So. 3d at 206. 7 allegations supporting the

LORRAINE C. CATERINO v. GAIL JANIS TORELLO

Court: District Court of Appeal of Florida | Date Filed: 2019-06-26

Snippet: statute. See Poindexter v. Springer, 898 So. 2d 204, 206- 07 (Fla. 2d DCA 2005) (holding that the conduct of

WOODFIELD COMMUNITY ASSOCIATION, INC. AND ROBERT DRAY v. ALEXANDRA ORTIZ, BY ROBERT AND ELIZABETH ORTIZ, AS PARENTS

Court: District Court of Appeal of Florida | Date Filed: 2018-07-13

Citation: 251 So. 3d 312

Snippet: Inc. v. Chemplex Indus., Inc., 10 So. 3d 202, 206-07 (Fla. 4th DCA 2009); Hasley, 971 So. 2d at 152-53)

Obregon v. Rosana Corp., Etc.

Court: District Court of Appeal of Florida | Date Filed: 2017-11-01

Snippet: Austin v. B.J. Apparel Corp., 527 So. 2d 206, 206-07 (Fla. 3d DCA 1987). See also Milar Galleries, Inc

C.B. v. Department of Children & Families

Court: District Court of Appeal of Florida | Date Filed: 2016-09-07

Citation: 199 So. 3d 528, 2016 Fla. App. LEXIS 13520, 2016 WL 4723698

Snippet: D.G. v. Dep’t of Child. & Fams., 77 So.3d 201, 206-07 (Fla. 4th DCA 2011))). However, because the record

C.B. v. DCF

Court: District Court of Appeal of Florida | Date Filed: 2016-09-05

Snippet: Dep't of Child. & Fams., 77 So. 3d 201, 206-07 (Fla. 4th DCA 2011))). However, because the record

Robert Lane v. Christopher Cunniffe

Court: District Court of Appeal of Florida | Date Filed: 2016-03-09

Citation: 188 So. 3d 40, 2016 Fla. App. LEXIS 3641

Snippet: separate for that purpose. See 137 So.2d at 206-07. Lane testified that he always intended to buy

N.W. v. Department of Children & Families

Court: District Court of Appeal of Florida | Date Filed: 2015-12-18

Citation: 184 So. 3d 1179, 2015 WL 9258506

Snippet: Dep’t of Children & Families, 77 So.3d 201, 206-07 (Fla. 4th DCA 2011) (“Where the trial court’s finding

C.S., the father v. Department Of Children And Families

Court: District Court of Appeal of Florida | Date Filed: 2015-11-12

Citation: 178 So. 3d 937, 2015 Fla. App. LEXIS 16956, 2015 WL 7007794

Snippet: Department of Children & Families, 77 So.3d 201, 206-07 (Fla. 4th DCA 2011): [T]he appellate court’s

City of Miami v. JP Morgan Chase Bank National Bank

Court: District Court of Appeal of Florida | Date Filed: 2015-04-29

Citation: 163 So. 3d 716, 2015 Fla. App. LEXIS 6211, 2015 WL 1944990

Snippet: Supply, Inc. v. Chemplex Indus., Inc., 10 So.3d 202, 206-07 (Fla. 4th DCA 2009) (reversing a permanent injunction

Mossucco, Etc. v. Aventura Tennis, LLC, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2014-07-30

Citation: 147 So. 3d 88, 2014 WL 3735192, 2014 Fla. App. LEXIS 11641

Snippet: 2 Cf. Rice v. White, 147 So.2d 204, 206-07 (Fla. 1st DCA 1962) (“[A] dissolution of an injunction

Neal v. State

Court: District Court of Appeal of Florida | Date Filed: 2013-10-09

Citation: 122 So. 3d 969, 2013 WL 5566689, 2013 Fla. App. LEXIS 15976

Snippet: court’s order. See Herron v. State, 34 So.3d 206, 206-07 (Fla. 2d DCA 2010) (directing the posteonviction

ASAP Services, LLC v. SA Florida International, LLC

Court: District Court of Appeal of Florida | Date Filed: 2013-10-09

Citation: 122 So. 3d 965, 2013 WL 5566680, 2013 Fla. App. LEXIS 15942

Snippet: In Amerus Life Ins. Co. v. Lait, 2 So.3d 203, 206-07 (Fla.2009), the Florida Supreme Court found that

Gregory v. State

Court: Supreme Court of Florida | Date Filed: 2013-06-27

Citation: 118 So. 3d 770, 38 Fla. L. Weekly Supp. 471, 2013 WL 3214455, 2013 Fla. LEXIS 1308

Snippet: of a plea offer); Moore v. State, 820 So.2d 199, 206-07 (Fla.2002) (viewing the trial court’s ruling in

Walker v. State

Court: District Court of Appeal of Florida | Date Filed: 2013-04-24

Citation: 112 So. 3d 608, 2013 WL 1748532, 2013 Fla. App. LEXIS 6558

Snippet: sentence. See also Jones v. State, 559 So.2d 204, 206-07 (Fla.1990); Compare Brumley v. State, 520 So.2d