Florida Statute 211.25 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 211
TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS

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F.S. 211.25

211.25 Tax crimes; punishment for violation of this part.—

(1) Any person who willfully fails to file a return or keep books or records on production of taxable products, or who files a fraudulent return, or who willfully fails or refuses to produce books or records, or who willfully violates any provision of this part or any rule adopted by the department 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 person who withholds tax due under this part and willfully fails to make remittance as required by this part, or who purports to make payments due under this part but willfully fails to do so because the remittance fails to clear the bank or depository institution against which it is drawn, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

History.—s. 12, ch. 86-178; s. 81, ch. 87-6; s. 50, ch. 87-101; s. 18, ch. 91-224.

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Amendments to 211.25

Arrestable Offenses / Crimes under Fla. Stat. 211.25

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

S211.25 1 - FRAUD - FILE FRAUDULENT RETURN - M: F

S211.25 1 - TAX REVENUE - FAIL FILE RETURN KEEP BOOKS ON TAXABLE PRODUCT - M: F

S211.25 2 - TAX REVENUE - WITHHOLD TAX FOR PRODUCTION OF OIL - F: T