Florida Statute 206.56 | 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. 206.56

206.56 Unlawful use of tax collected; theft of state funds.—

(1) Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit therefrom, or appropriate the funds to his or her own use or to the use of any person not entitled thereto, commits theft of state funds.

(2)(a) If the total amount of revenue involved is $100,000 or more, the offense is a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(b) If the total amount of revenue involved is $20,000 or more, but less than $100,000, the offense is a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(c) If the total amount of revenue involved is $300 or more, but less than $20,000, the offense is a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(d) If the total amount of revenue involved is less than $300, the offense is a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. However, any person who commits theft of state funds involving less than $300 and who has previously been convicted of any theft of state funds is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Any person who commits theft of state funds involving less than $300 and who has previously been convicted two or more times of any theft of state funds 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. 15, ch. 15659, 1931; CGL 1936 Supp. 7254(1); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 110, ch. 85-342; s. 78, ch. 87-99; s. 15, ch. 91-112; s. 1081, ch. 95-147; s. 54, ch. 95-417.

Note.—Former s. 208.19.

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F.S. 206.56 on Casetext

Amendments to 206.56

Arrestable Offenses / Crimes under Fla. Stat. 206.56

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

S206.56 2a - LARC - STATE FUNDS OVER 100K DOLLARS - F: F

S206.56 2b - LARC - STATE FUNDS 20K DOLS LESS 100K DOLS - F: S

S206.56 2c - LARC - STATE FUNDS 300 DOLS LESS 20K DOLS - F: T

S206.56 2d - LARC - STATE FUNDS UNDER 300 DOLS 3RD OFF - F: T

S206.56 2d - LARC - STATE FUNDS UNDER 300 DOLS 2ND OFF - M: F

S206.56 2d - LARC - STATE FUNDS UNDER 300 DOLS - M: S

Annotations, Discussions, Cases:

Cases Citing Statute 206.56

Total Results: 7

Amendments to Florida Rules of Criminal Procedure re Sentencing Guidelines

Court: Fla. | Date Filed: 1993-11-30T00:00:00-08:00

Citation: 628 So. 2d 1084, 18 Fla. L. Weekly Supp. 617, 1993 Fla. LEXIS 1928, 1993 WL 490876

Snippet: 6: Thefts, forgery, fraud: Sections 192.037 and 206.56, chapters 322 and 409, section 370.142, section

Amendments to Florida Rules of Criminal Procedure

Court: Fla. | Date Filed: 1993-02-11T00:00:00-08:00

Citation: 613 So. 2d 1307, 18 Fla. L. Weekly Supp. 113, 1993 Fla. LEXIS 172, 1993 WL 32299

Snippet: 6: Thefts, forgery, fraud: Sections 192.037 and 206.56, chapters 322 and 409, section 370.142, section…Checks Section 192.037 — Escrow Accounts Section 206.56 — Theft of State Funds Section 370.142 — Lobster

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: supplemental answer brief relies on sections 206.41, 206.56, and 336.-025, Florida Statutes (1989), as establishing…this section, and consequently sections 206.41 and 206.56 are applicable to retail dealers such as Cash who… Also contrary to appellant’s argument, section 206.56 makes clear that the Department of Revenue is not…More specifically, the state argues that section 206.56 is made applicable to retail dealers who collect…prosecute Cash either for embezzlement under section 206.56 or for grand theft under section 812.014. Cash’

In Re Amend. to Fla. Rules of Cr. Proc.

Court: Fla. | Date Filed: 1992-09-24T00:53:00-07:00

Citation: 606 So. 2d 227

Snippet: 6: Thefts, forgery, fraud: Sections 192.037 and 206.56, chapters 322 and 409, section 370.142, section

In re Amendments to Florida Rules of Criminal Procedure-sentencing Guidelines (rules 3.701 & 3.988)

Court: Fla. | Date Filed: 1991-11-07T00:00:00-08:00

Citation: 589 So. 2d 271, 16 Fla. L. Weekly Supp. 725, 1991 Fla. LEXIS 1914, 1991 WL 236191

Snippet: 6: Thefts, forgery, fraud: Sections 192,037 and 206.56, Cchapters 322 and 409, section 370.142, section

State v. Sun City Oil Co., Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1988-03-16T23:53:00-08:00

Citation: 522 So. 2d 474

Snippet: charged 28 counts of embezzlement under section 206.56, Florida Statutes (1983),[2] one count for each…The trial court correctly determined that section 206.56 requires proof of criminal intent. 2. Although …cannot convict for both embezzlement under section 206.56 and theft under section 812.014 for the same taking…charge all the alleged embezzlement under section 206.56 in one count. The State may charge a separate crime…other hand, if it elects to proceed under section 206.56, the RICO count should then be dismissed because

State v. H.M. Bowness Oil, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1988-02-25T00:00:00-08:00

Citation: 522 So. 2d 73, 13 Fla. L. Weekly 515, 1988 Fla. App. LEXIS 614, 1988 WL 13053

Snippet: , hence including 20 counts pursuant to section 206.56, Florida Statutes (1983),2 Florida’s distributor…determined that prosecution under both sections 206.56 and 812.014 for the same incidents was prohibited…that such prosecution is proper only under section 206.56. Consequently, the trial court dismissed counts…with the trial court’s determination that section 206.56 requires a criminal intent. Nothing in the statute…to convict for both embezzlement under section 206.-56 and for theft under section 812.014 *75where the