Florida Statutes

Fla. Stat. § 206.56 (2025)

Unlawful use of tax collected; theft of state funds.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Arrestable Offenses under F.S. 206.56

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd

§206.56(2a)LARCMISAPPROPRIATE STATE FUNDS 0K+F · 1st

§206.56(2b)LARCMISAPPROPRIATE STATE FUNDS K-0KF · 2nd

§206.56(2c)LARCMISAPPROPRIATE STATE FUNDS 0-KF · 3rd

§206.56(2d)LARCMISAPPROPRIATE STATE FUNDS LT 0 2ND OFFENSEM · 2nd

§206.56(2d)LARCMISAPPROPRIATE STATE FUNDS LT 0M · 2nd

§206.56(2d)LARCMISAPPROPRIATE STATE FUNDS LT 0 3RD OFFENSEF · 3rd

Notes of Decisions

Cited in 5 cases, 1988–2006 · leading case: Cash v. State, 609 So. 2d 1356 (Fla. 1st DCA 1992).

Sort: Relevance Newest Treatment

Cash v. State, 609 So. 2d 1356 (Fla. 1st DCA 1992). · cites it 11× “49, section 206.56, Florida Statutes (1985), the version in effect during 1987, provided: If any refiner, importer, or wholesaler collects from another, upon an invoice rendered, the tax in this part contemplated, and fails to report and pay the same to the department as…”

State v. H.M. Bowness Oil, Inc., 522 So. 2d 73 (Fla. 5th DCA 1988). · cites it 6× “In framing its information, the state considered each of the 20 months of nonpayment as a separate violation, hence including 20 counts pursuant to section 206.56, Florida Statutes (1983), 2 Florida’s distributor embezzlement statute.”

State v. Sun City Oil Co., Inc., 522 So. 2d 474 (Fla. 5th DCA 1988). · cites it 6× “After charging the RICO violation in the first count, the State then charged 28 counts of embezzlement under section 206.56, Florida Statutes (1983), [2] one count for each month of non-payment, and for good measure, charged 28 counts of grand theft under the Omnibus Theft…”

Amendments to Florida Rules of Crim. Procedure, 613 So. 2d 1307 (Fla. 1993). “037 — Escrow Accounts Section 206.56 — Theft of State Funds Section 370.”

Tomas Pequeno v. U.S. Attorney Gen., 194 F. App'x 782 (11th Cir. 2006). “Fla. Stat. § 206.56 (1), (2)(a). The statute is clearly a theft statute, so our only remaining inquiry involves whether the minimum term of imprisonment was at least a year.”

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