Florida Statute 206.11 | 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. 206.11

206.11 Penalties.—

(1) Any false or fraudulent statement or report submitted under the fuel tax laws of this state and sworn to by a person knowing same to be false or fraudulent shall constitute perjury, and, upon conviction thereof, the person so convicted shall be punished as provided by law for conviction of perjury under s. 837.012.

(2) Any person:

(a) Who willfully refuses or neglects to make any statement, report, or return required by the provisions of this law;

(b) Who knowingly makes, or assists any other person in making, a false statement in a return or report or in connection with an application for refund of any tax;

(c) Who knowingly collects, or attempts to collect or causes to be paid to that person or to any other person, either directly or indirectly, any refund of such tax without being entitled to the same; or

(d) Who violates any of the provisions of part I or part II of this chapter, a penalty for which is not otherwise provided,

is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084; and, in addition thereto, the department may revoke or suspend the license of any violator. Each day or part thereof during which any person engages in business without being the holder of an uncanceled license as provided by part I or part II of this chapter shall constitute a separate offense within the meaning of this section. In addition to the penalty imposed by part I or part II of this chapter, the defendant shall be required to pay all fuel taxes, interest, and penalties due to the state. The penalties provided in this section shall be in addition to those provided for in s. 206.44.

History.—s. 1, ch. 70-995; s. 115, ch. 71-136; s. 92, ch. 81-259; s. 91, ch. 85-342; s. 72, ch. 87-6; s. 1065, ch. 95-147; s. 20, ch. 95-417; s. 34, ch. 2020-2.

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F.S. 206.11 on Casetext

Amendments to 206.11

Arrestable Offenses / Crimes under Fla. Stat. 206.11

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

S206.11 1 - PERJURY - GIVE FALSE REPORT REQUIRED BY GAS TAX LAW - M: F

S206.11 2 - FRAUD - RENUMBERED. SEE REC # 9756 - F: T

S206.11 2a - TAX REVENUE - FAIL MAKE TAX RETURN REPORT STATEMENT - F: T

S206.11 2b - TAX REVENUE - ASSIST W FALSE TAX RETURN REPORT STMT - F: T

S206.11 2c - FRAUD - GAS TAX COLLECT UNENTITLED REFUND - F: T

S206.11 2d - TAX REVENUE - OTHER GAS TAX VIOLATION - F: T

Annotations, Discussions, Cases:

Cases Citing Statute 206.11

Total Results: 4

Cash v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1992-12-14T00:00:00-08:00

Citation: 609 So. 2d 1356, 1992 Fla. App. LEXIS 12521, 1992 WL 365472

Snippet: governed by the special criminal provisions in section 206.11 of the Florida tax statutes and is not governed…violations of chapter 206 are provided in section 206.11.2 The criminal provisions in this section deal

First New England Fin. Corp. v. Woffard

Court: Fla. Dist. Ct. App. | Date Filed: 1982-10-13T00:00:00-07:00

Citation: 421 So. 2d 590

Snippet: ANDERSON on the Uniform Commercial Code, Vol. 4, § 9-206:11. [8] "Account debtor" is defined as

McClain v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1976-02-17T23:53:00-08:00

Citation: 327 So. 2d 106

Snippet: this case from Armstrong v. State, 30 Fla. 170, 206, 11 So. 618, 627 (1892), and presented a jury question

Pensacola & Georgia Railroad v. Spratt

Court: Fla. | Date Filed: 1867-07-01T00:00:02-07:52:58

Citation: 12 Fla. 26

Snippet: to the interposition of the court. 1 Randolph, 206; 11 Ela. Rep., 167. Ip th.e ca.sg .of the Attorney