Florida Statute 206.44 | 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. 206.44

206.44 Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.—

(1) If any person fails to make a report or pay the taxes due as required by this chapter, the department shall add a penalty in the amount of 10 percent of any unpaid tax if the failure is for not more than 1 month, with an additional 10 percent of any unpaid tax for each additional month or fraction thereof during which the failure continues. However, such penalty may not exceed 50 percent in the aggregate of any unpaid tax. Furthermore, in no event may the penalty assessed be less than $10. The department shall collect the tax, together with the penalty and costs, in the same manner as other delinquent taxes are collected.

(2) Any payment that is not received by the department on or before the due date as provided in s. 206.43 shall bear interest at the rate of 1 percent per month, from the date due until paid. Interest on any delinquent tax shall be calculated beginning on the 21st day of the month for which the tax is due, except as otherwise provided in this part.

History.—s. 2, ch. 15659, 1931; CGL 1936 Supp. 1167(17); s. 2, ch. 24308, 1947; s. 11, ch. 25035, 1949; s. 7, ch. 63-253; s. 1, ch. 63-302; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 1, ch. 72-65; s. 6, ch. 76-261; s. 7, ch. 81-178; s. 5, ch. 83-137; s. 107, ch. 85-342; s. 11, ch. 86-152; s. 75, ch. 87-6; s. 45, ch. 87-101; s. 12, ch. 92-320; s. 47, ch. 95-417; s. 8, ch. 97-54.

Note.—Former s. 208.07.

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Amendments to 206.44

Arrestable Offenses / Crimes under Fla. Stat. 206.44

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.44.

Annotations, Discussions, Cases:

Cases Citing Statute 206.44

Total Results: 4

Cash v. State

Court: District Court of Appeal of Florida | Date Filed: 1992-12-14

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

Snippet: shall be in addition to those provided for in s. 206.44.

Lopez v. Smith

Court: District Court of Appeal of Florida | Date Filed: 1962-09-21

Citation: 145 So. 2d 509

Snippet: States v. State Investment Co., 1924, 264 U.S. 206, 44 S.Ct. 289, 68 L.Ed. 639; Kelsey v. Lake Childs

TRUSTEES OF INTERNAL IMPROVEMENT FUND OF STATE OF FLORIDA v. Toffel

Court: District Court of Appeal of Florida | Date Filed: 1962-08-31

Citation: 145 So. 2d 737

Snippet: States v. State Investment Co., 1924, 264 U.S. 206, 44 S.Ct. 289, 68 L.Ed. 639. The Supreme Court, reviewing

Lake Childs Co. v. Kelsey

Court: Supreme Court of Florida | Date Filed: 1931-11-18

Citation: 137 So. 690, 103 Fla. 590

Snippet: W. 980; U.S. v. State Investment Co., 264 U.S. 206, 44 S.Ct. 289,68 L.Ed. 639." Every case of the character