The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.12

210.12 Seizures; forfeiture proceedings.—

(1) The state, acting by and through the division, may seize, confiscate, and forfeit any cigarettes upon which taxes payable hereunder may be unpaid or which are otherwise held in violation of the requirements of this chapter, and also any vending machine or receptacle in which cigarettes upon which taxes have not been paid are held for sale, or any vending machine that does not have affixed thereto the identification sticker required by s. 210.07, or that does not display at all times at least one package of each brand of cigarettes located therein so the same is clearly visible and arranged in such a manner that the cigarette tax stamp affixed thereto is clearly visible. Such seizure may be made by the division, its duly authorized representative, any sheriff or deputy sheriff, or any police officer.

(2) All fixtures, equipment, and other materials and personal property on the premises of any dealer, retail dealer, or distributing agent who, with intent to defraud the state, fails to keep or make any record, return, report, or inventory required by this part; keeps or makes any false or fraudulent record, return, report, or inventory required by this part; refuses to pay any tax imposed by this part; or attempts in any manner to evade or defeat the requirements of this part shall be forfeited to the state as provided by the Florida Contraband Forfeiture Act.

(3) All cigarettes seized, confiscated, and forfeited to the state under this part shall be destroyed.

(4) The procedure for seizure, the listing, appraisal, advertisement and sale of the property seized, the bond of any claimant, the court proceedings, if any, including the parties, personal service of citation, and other personal services, the services by publication, judicial sale, and all other proceedings for the confiscation and forfeiture of the property for the nonpayment of the taxes shall be regulated, conducted, governed and controlled in the manner provided by chapter 562, relating to the seizure, confiscation and forfeiture of property under the Beverage Law which is incorporated herein by reference except to the extent that such sections may conflict or be inconsistent herewith.

(5) From the proceeds of any sale hereunder the division shall collect the tax on the property, together with a penalty of 50 percent thereof and the costs incurred in such proceedings; the balance, if any, shall be payable by the division to the person in whose possession the said property was found or as the court may direct.

(6) The distribution by the division of the proceeds of the sale from any cigarettes or other property that may be forfeited and confiscated hereunder shall, after the payment of expenses of such forfeiture, be governed by the provisions of this part.

(7) No sale shall be made hereunder to any person except a licensed wholesale or retail dealer authorized to engage in the sale of cigarettes under the laws of Florida. All sales shall be made to the highest and best bidder for cash. The division shall provide for the payment of any taxes payable upon any cigarettes sold hereunder before the same are delivered to any purchaser.

(8) The state attorney for the judicial circuit in which such property was seized shall act as the attorney for the division in such confiscation and forfeiture proceedings.

History.—s. 9, ch. 21946, 1943; s. 10, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 5, ch. 57-169; ss. 16, 35, ch. 69-106; s. 10, ch. 79-11; s. 9, ch. 87-86; s. 7, ch. 2005-228; s. 5, ch. 2012-208.

F.S. 210.12 on Google Scholar

F.S. 210.12 on Casetext

Amendments to 210.12

Arrestable Offenses / Crimes under Fla. Stat. 210.12

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.12.

Annotations, Discussions, Cases:

Cases from cite.case.law:

AMARIN PHARMA, INC. v. INTERNATIONAL TRADE COMMISSION, DSM NV, DSM S. A. C. DSM LLC, DSM LLC, In, 923 F.3d 959 (Fed. Cir. 2019)

. . . The Commission Rule at issue in Syntex has since been re-codified as Commission Rule 210.12. . . .

JBLU, INC. v. UNITED STATES,, 813 F.3d 1377 (Fed. Cir. 2016)

. . . . §§ 133.11, 133.22, 148.55, 210.12. . . .

ANSELL HEALTHCARE PRODUCTS LLC, v. TILLOTSON CORPORATION,, 567 F. Supp. 2d 196 (D.D.C. 2008)

. . . . § 210.12 authorize complaints to be filed with the ITC for investigation into alleged unfair practices . . .

W. BULL, v. UNITED STATES,, 68 Fed. Cl. 212 (Fed. Cl. 2005)

. . . . § 210.12 (2005) (providing general definitions under the OPM regulations). . . . .

In CARDIAC DEVICES QUI TAM LITIGATION, 221 F.R.D. 318 (D. Conn. 2004)

. . . certification included the provisions in the Hospital Manual, including the provisions in Sections 260.1 and 210.12 . . . Between July 1986 and November 1994, § 210.12 of the Hospital Manual stated in part that "[s]ervices . . .

NORTHWEST BANK TRUST COMPANY, v. FIRST WESTSIDE BANK, NORTHWEST BANK TRUST COMPANY, v. FIRST WESTSIDE BANK,, 941 F.2d 722 (8th Cir. 1991)

. . . . § 210.12(c)(6) (1986). . . . for other damages, if any, suffered by the depository bank as a proximate consequence. 12 C.F.R. § 210.12 . . . following the deadline for return of the item as specified in paragraph (a) of this section. 12 C.F.R. § 210.12 . . .

SOUTHEAST BANK, N. A. v. WAITES CABINET CORPORATION, a, 558 So. 2d 159 (Fla. Dist. Ct. App. 1990)

. . . posting is not complete until the midnight deadline found in 12 Code of Federal Regulations, Section 210.12 . . .

NORSTAR BANK OF UPSTATE NY, v. SOUTHEAST BANK, N. A., 723 F. Supp. 187 (N.D.N.Y. 1989)

. . . . § 210.12(c)(3) (1988), the Sun Bank court held that wire notices “must include certain information, . . . However, 12 C.F.R. § 210.12(c)(3) did not become effective until October 1, 1985, several months after . . . See 12 C.F.R. § 210.12 (1985). Consequently, 12 C.F.R. § 210.12(c) is inapplicable in this case. . . . is returned “to the bank located in a state that first handled the item for collection.” 12 C.F.R. § 210.12 . . . This return would satisfy 12 C.F.R. § 210.12(c) (1988). . . .

FEDERAL DEPOSIT INSURANCE CORPORATION v. LAKE COUNTRY NATIONAL BANK,, 873 F.2d 79 (5th Cir. 1989)

. . . . § 210.12(c). For the reasons assigned, we reverse, render, and remand for further proceedings. . . . Under Regulation J, 12 C.F.R. § 210.12, Lake Country’s deadline for notifying LANB that it was returning . . . Section 210.12(c) provides in pertinent part: A paying bank that receives a cash item in the amount of . . . As a consequence LANB sustained a loss, one envisioned by 12 C.F.R. § 210.12(c)(6): A paying bank that . . . Under section 210.12(c)(6), Lake Country is liable to the FDIC for that amount. . . .

FIRST AMERICAN SAVINGS, FA v. M I BANK OF MENOMONEE FALLS FIRST AMERICAN SAVINGS, F. A., 865 F.2d 561 (3d Cir. 1989)

. . . . § 210.12(c)(1) and (2). . . . the depositary bank would have incurred even if the paying bank had used ordinary care. 12 C.F.R. § 210.12 . . . Regulation J, 12 C.F.R. § 210.12(a)(1) and (2). . . . By operation of § 210.12(a)(1) and § 210.12(c)(2), a payor bank ordinarily must notify the depositary . . .

SUN BANK MIAMI, N. A. v. FIRST NATIONAL BANK OF MARYLAND, N. A., 698 F. Supp. 1298 (D. Md. 1988)

. . . . § 210.12(c)(3) (1988) prevailed over the UCC standard with regard to Federal Reserve’s liability. . . . . § 210.12(c)(6) and (7) (1988). The action came before the Court for a three-day bench trial. . . . See 12 C.F.R. § 210.12(c)(3) (1988). . . .

MERRILL LYNCH, PIERCE, FENNER SMITH, INC. a v. DEVON BANK, DEVON BANK, v. CONTINENTAL ILLINOIS NATIONAL BANK AND TRUST COMPANY OF CHICAGO, a a, 702 F. Supp. 652 (N.D. Ill. 1988)

. . . . § 210.12(c)(2) (1988). . . .

STATE By STATE ATTORNEY FOR TWELFTH JUDICIAL CIRCUIT, v. GENERAL DEVELOPMENT CORPORATION, a, 448 So. 2d 1074 (Fla. Dist. Ct. App. 1984)

. . . .-32; 210.12; 372.316; 523.14; 849.12; 932.704, Fla.Stat. (1981), (relating to state attorney's independent . . .

SYNTEX AGRIBUSINESS, INC. v. UNITED STATES INTERNATIONAL TRADE COMMISSION Co., 659 F.2d 1038 (C.C.P.A. 1981)

. . . 1980, ITC voted to dismiss Syntex’s revised complaint of October 24,1979, in accordance with 19 CFR 210.12 . . . that “approximately 335 entries of cal pan some dating back to 1974 were unliquidated ... . ” . 19 CFR 210.12 . . . Commission on February 12,1980, on the grounds that the complaint was not properly filed under ITC rule 210.12 . . .

v. Co., 68 C.C.P.A. 141 (C.C.P.A. 1981)

. . . 1980, ITC voted to dismiss Syntex’s revised complaint of October 24, 1979, in accordance with 19 CFK 210.12 . . . investigation) that “approximately 335 entries of cal pan some dating back to 1974 were unliquidated * * 19 CFR 210.12 . . . Commission on February 12, 1980, on the grounds that the complaint was not properly filed under ITC rule 210.12 . . .

CATALINA YACHTS, v. OLD COLONY BANK AND TRUST CO. OF MIDDLESEX COUNTY D., 497 F. Supp. 1227 (D. Mass. 1980)

. . . provides that a payor bank may return “an unpaid item in accordance with the provisions of Section 210.12 . . . provided that the time for return not be extended by any special collection agreement. 12 C.F.R. § 210.12 . . . claims that Request impermissibly extends Bank’s midnight deadline in violation of Regulation J, § 210.12 . . . Compare 12 C.F.R. § 210.8 (Presentment of non-cash items for acceptance) with § 210.12 (Return of cash . . .

COLORADO NATIONAL BANK, v. FIRST NATIONAL BANK TRUST CO., 459 F. Supp. 1366 (W.D. Mich. 1978)

. . . . § 210.12(a) (Emphasis added). . . . states: If a paying bank returns to us an unpaid cash item in accordance with the provisions of section 210.12 . . .

UNITED STATES v. DIXON, Jr., 536 F.2d 1388 (2d Cir. 1976)

. . . The schedule prescribed by § 210.12-03 shall be filed with respect to each person among the underwriters . . . The schedule prescribed by § 210.12-03 is the following: Amounts receivable from underwriters, promoters . . .

COMMUNITY BANK v. FEDERAL RESERVE BANK OF SAN FRANCISCO,, 525 F.2d 690 (9th Cir. 1975)

. . . if it fails to settle for demand items before the close of its banking day of receipt, and Section 210.12 . . .

FIRST NATIONAL BANK OF SIKESTON, v. TRANSAMERICA INSURANCE COMPANY,, 514 F.2d 981 (8th Cir. 1975)

. . . . §§ 210.3, 210.12. Federal Reserve Bank of St. . . .

W. T. M. III, Co- T. v., 63 T.C. 289 (T.C. 1974)

. . . follows: Addition to tax Year Deficiency under sec. 6653(b) 1963_ $1,187.48 1964_ 1,987.80 1965_- $420.23 210.12 . . .

UNITED STATES v. Y. BOEDKER, 389 F. Supp. 360 (M.D. Pa. 1974)

. . . Regulation J, § 210.12 of the Board of Governors of the Federal Reserve System, 12 C.F.R. 210.12 (1969 . . .

COMMUNITY BANK v. FEDERAL RESERVE BANK OF SAN FRANCISCO,, 500 F.2d 282 (9th Cir. 1974)

. . . if it fails to settle for demand items before the close of its banking day of receipt, and Section 210.12 . . .

PORT CITY STATE BANK, v. AMERICAN NATIONAL BANK, LAWTON, OKLAHOMA,, 486 F.2d 196 (10th Cir. 1973)

. . . the parties that the “midnight deadline” for these items as established by Regulation J, 12 C.F.R. 210.12 . . . These facts establish a prima facie ease for the application of 12 C.F.R. 210.12 and 12A O.S.A. 4-302 . . .

UNIVERSAL C. I. T. CREDIT CORPORATION, a v. FARMERS BANK OF PORTAGEVILLE, a, 358 F. Supp. 317 (E.D. Mo. 1973)

. . . See also Regulation J, Federal Reserve Board, 12 C.F.R. 210, Oct. 1, 1969, at Section 210.12 — return . . .

In, 60 F. Supp. 733 (S.D.N.Y. 1945)

. . . Treasury and on March 28, 1936, the balance of the moneys remaining in the Court, amounting to $3,-210.12 . . .

KEYES v. SECURITY STATE BANK OF STRASBURG, N. D., 300 F. 897 (8th Cir. 1924)

. . . , signed by its cashier, Sprick, stating that the Eureka Bank credited the Strasburg Bank with $10,-210.12 . . .

In DIACK, 100 F. 770 (S.D.N.Y. 1900)

. . . Diack in this amount was 3í)1/skoi or $210.12, and the interest of William Diack in said sum of $2,101 . . .