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Fla. Stat. § 210.65 (2025)

Penalties for tax evasion.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.

Arrestable Offenses under F.S. 210.65

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd
§210.65(1)TAX REVENUEDISTRIBUTOR OR OTHER TOBACCO TAX LAW 1ST VIOLM · 1st
§210.65(2)TAX REVENUEPURCH TOBACCO FROM UNLIC DISTRIBUTOR 1ST VIOLM · 1st
§210.65(3)TAX REVENUETOBACCO TAX LAW DISTRIBUTOR OR OTHER SUBSQ OFFF · 3rd

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