The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.14

210.14 Warrant for collection of taxes.—

(1) In addition to all other remedies for the collection of any taxes due under the provisions of this part, the division may issue a warrant under its official seal, which warrant may be filed by the division in the office of the clerk of the circuit court of any county where the delinquent taxpayer owns property. Upon presentation of the warrant, the clerk of the circuit court shall enter it in the judgment docket. The name of the person mentioned in the warrant, the amount of the tax and penalties for which the warrant was issued, and the date such copy was filed shall be included in the record of the warrant. The clerk shall be allowed the same fees as are allowed by law for similar services rendered in judgment execution proceedings. The warrant issued by the division may then be directed to the sheriff of any county commanding that sheriff to levy upon and sell the goods and chattels of the specified delinquent person found within the sheriff’s jurisdiction, for the payment of the amount of such delinquency plus a penalty equal to 50 percent of the amount thereof, and interest on the total at 1 percent per month and the cost of executing the warrant, and to return such warrant to the division and to pay it the money collected by virtue thereof within 60 days after receipt of such warrant.

(2) The amount of the warrant docketed pursuant to subsection (1) shall become a lien upon the title to or the interest in real or personal property of the person against whom the warrant is issued. The sheriff to whom any such warrant is directed shall proceed upon the warrant in all respects and with like effect and in the same manner as prescribed by law in respect to executions issued against goods and chattels upon judgments by a court of record, and the sheriff shall be entitled to the same fees for his or her services in executing the warrant to be collected in the same manner.

(3) In the discretion of the division, a warrant of like terms, force, and effect may be issued and directed to any officer or employee of the division; and in the execution thereof such officer or employee shall have all the power conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess of the actual expenses paid in the performance of such duty. If a warrant is returned not satisfied in full, the division may from time to time issue new warrants and shall also have the same remedies to enforce the amount due thereunder as if the state had recovered judgment therefor and execution thereon had been returned satisfied.

History.—s. 13, ch. 21946, 1943; s. 14, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 6, ch. 29884, 1955; ss. 16, 35, ch. 69-106; s. 8, ch. 76-261; s. 11, ch. 79-11; s. 9, ch. 82-118; s. 11, ch. 87-86; s. 1098, ch. 95-147.

F.S. 210.14 on Google Scholar

F.S. 210.14 on Casetext

Amendments to 210.14

Arrestable Offenses / Crimes under Fla. Stat. 210.14

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.14.

Annotations, Discussions, Cases:

Cases from cite.case.law:

APPLE, INC. v. MOTOROLA MOBILITY, INC., 886 F. Supp. 2d 1061 (W.D. Wis. 2012)

. . . . § 210.14(e). . . .

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

. . . . § 210.14(e) (allowing removal of timely counterclaims to U.S. . . .

McKESSON CORPORATION v. DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, DEPARTMENT OF BUSINESS REGULATION OF FLORIDA,, 496 U.S. 18 (U.S. 1990)

. . . . § 210.14(1) (1989). . . .

ALCARAZ, v. R. BLOCK, U. S. RILES, v. R. BLOCK, USDA USDA s R. USDA s ALCARAZ, v. R. BLOCK,, 746 F.2d 593 (9th Cir. 1984)

. . . . § 210.14 (1984). . . .

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

. . . the deadline was excused in this ease by Regulation J of the Federal Reserve Regulations, 12 C.F.R. 210.14 . . . became the obligation of appellee at the trial to prove an excuse from these provisions under 12 C.F.R. 210.14 . . . both an emergency condition and a circumstance beyond the control of the bank as outlined in 12 C.F.R. 210.14 . . . Affirmed. . 12 C.F.R. § 210.14 Timeliness of action. . . .

BOARD OF PUBLIC INSTRUCTION OF PALM BEACH COUNTY v. FIRST FLORIDA UTILITIES,, 29 Fla. Supp. 43 (Palm Beach Cty. Cir. Ct. 1967)

. . . compensatory damages, together with the costs of this action hereby taxed against the defendant in the sum of $210.14 . . .

PETERS v. HOBBY, 349 U.S. 331 (U.S. 1955)

. . . Reg. 9366, 5 CFR § 210.14. Executive Order 9806, 11 Fed. Reg. 13863. . . .