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Florida Statute 210.65 | Lawyer Caselaw & Research

F.S. 210.65 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 210.65

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.65

210.65 Penalties for tax evasion.—

(1) Any distributor or any other person who fails, neglects, or refuses to comply with, or violates the provisions of, this part or the rules promulgated by the division under this part, is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(2) Any retailer who purchases tobacco products from a distributor not licensed under the provisions of this part is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(3) Any distributor or any other person who has been convicted of a violation of this part and is thereafter convicted of a further violation of this part shall, upon conviction of said further offense, be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 53, ch. 87-224; s. 4, ch. 91-429.

F.S. 210.65 on Google Scholar

F.S. 210.65 on Casetext

Amendments to 210.65

Arrestable Offenses / Crimes under Fla. Stat. 210.65

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

S210.65 1 - TAX REVENUE - DISTRIBUTOR OR OTHER TOBACCO TAX LAW 1ST VIOL - M: F

S210.65 2 - TAX REVENUE - PURCH TOBACCO FROM UNLIC DISTRIBUTOR 1ST VIOL - M: F

S210.65 3 - TAX REVENUE - TOBACCO TAX LAW DISTRIBUTOR OR OTHER SUBSQ OFF - F: T

Annotations, Discussions, Cases:

Cases from cite.case.law:

In RODRIGUEZ, 629 F.3d 136 (3d Cir. 2010)

. . . escrow analysis and therefore recalculated the post-petition monthly shortage payment as $94.53, not $210.65 . . . The new $947.77 figure was comprised of $650.10 for the base escrow payment, $210.65 for the “[sjhortage . . .

In RODRIGUEZ, 629 F.3d 136 (3d Cir. 2010)

. . . escrow analysis and therefore recalculated the post-petition monthly shortage payment as $94.53, not $210.65 . . . The new $947.77 figure was comprised of $650.10 for the base escrow payment, $210.65 for the “[sjhortage . . .

In RODRIGUEZ, 391 B.R. 723 (Bankr. D.N.J. 2008)

. . . filing of Debtor’s petition, Countrywide increased Debtor’s post-petition payments in the amount of $210.65 . . . which would represent an additional monthly charge of $94.53, considerably less than the requested $210.65 . . .

In STRELSKY, ALEXANDRIA KNOLLS WEST CONDOMINIUM HOMES COUNCIL OF CO- OWNERS, v. STRELSKY,, 46 B.R. 178 (Bankr. E.D. Va. 1985)

. . . petition indicated total debts in the amount of $633,410.36 and total assets in the amount of $106,-210.65 . . .

SABIN MEYER REGIONAL SALES CORPORATION, v. CITIZENS BANK, a Q., 502 F. Supp. 557 (N.D. Ga. 1980)

. . . . § 210.65. . . .

SEALRIGHT- OSWEGO FALLS CORPORATION v. THE UNITED STATES, 143 Ct. Cl. 438 (Ct. Cl. 1958)

. . . Board Cost December 31, 1946 December 31, 1949 $441.27 $422.09 Plug Cap.. 69.23 80.77 Coverite. 154.88 210.65 . . .