Florida Statute 212.085 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.085

212.085 Fraudulent claim of exemption; penalties.—When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s. 775.084.

History.—s. 3, ch. 78-59; s. 86, ch. 87-6; s. 54, ch. 87-101; s. 18, ch. 92-320; s. 1115, ch. 95-147.

F.S. 212.085 on Google Scholar

F.S. 212.085 on Casetext

Amendments to 212.085

Arrestable Offenses / Crimes under Fla. Stat. 212.085

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

S212.085 - FRAUD-FALSE STATEMENT - TAX CLAIM EXEMPTION - F: T

Annotations, Discussions, Cases:

Cases Citing Statute 212.085

Total Results: 6

Blair v. State

Court: District Court of Appeal of Florida | Date Filed: 2016-10-05

Citation: 201 So. 3d 800, 2016 Fla. App. LEXIS 14948

Snippet: The scoresheet reflected a minimum sentence of 212.85 months, and a maximum of 354.75 months. The trial

Hayes v. State

Court: Supreme Court of Florida | Date Filed: 2012-04-05

Citation: 94 So. 3d 452, 37 Fla. L. Weekly Supp. 253, 2012 Fla. LEXIS 639, 2012 WL 1123745

Snippet: 2004) (quoting Swain v. Alab0ama, 380 U.S. 202, 212, 85 S.Ct. 824, 13 L.Ed.2d 759 (1965), overruled on

Busby v. State

Court: Supreme Court of Florida | Date Filed: 2005-02-03

Citation: 894 So. 2d 88, 2004 WL 2471387

Snippet: credentials." Swain v. Alabama, 380 U.S. 202, 212, 85 S.Ct. 824, 13 L.Ed.2d 759 (1965), overruled by

State v. Smith

Court: District Court of Appeal of Florida | Date Filed: 1997-07-02

Citation: 697 So. 2d 889, 1997 Fla. App. LEXIS 7516, 1997 WL 360969

Snippet: for sales taxes, a third-degree felony. See § 212.085, Fla. Stat. (1991). The applicable statute of limitations

T.B. v. State

Court: District Court of Appeal of Florida | Date Filed: 1996-03-13

Citation: 669 So. 2d 1085, 1996 Fla. App. LEXIS 2333

Snippet: (D.C.1992); People v. Maxwell, 130 Ill. App.3d 212, 85 Ill.Dec. 632, 474 N.E.2d 46 (1985). Because Clark

TB v. State

Court: District Court of Appeal of Florida | Date Filed: 1996-03-13

Citation: 669 So. 2d 1085, 1996 WL 106365

Snippet: (D.C.1992); People v. Maxwell, 130 Ill. App.3d 212, 85 Ill.Dec. 632, 474 N.E.2d 46 (1985). Because Clark