Florida Statute 210.65 | Lawyer Caselaw & Research

The 2024 Florida Statutes

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.

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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 Citing Statute 210.65

Total Results: 1

Am. Fed. of Gov. Employees v. DeGrio

Court: District Court of Appeal of Florida | Date Filed: 1984-07-17

Citation: 454 So. 2d 632, 116 L.R.R.M. (BNA) 3298

Snippet: v. Brotherhood of Locomotive Firemen, 323 U.S. 210, 65 S.Ct. 235, 89 L.Ed. 187, and was soon extended