Florida Statute 212.15 | 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. 212.15

212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.—

(1) The taxes imposed by this chapter shall, except as provided in s. 212.06(5)(a)2.e., become state funds at the moment of collection and shall for each month be due to the department on the first day of the succeeding month and be delinquent on the 21st day of such month. All returns postmarked after the 20th day of such month are delinquent.

(2) Any person who, with intent to unlawfully deprive or defraud the state of its moneys or the use or benefit thereof, fails to remit taxes collected or paid on behalf of a purchaser under this chapter commits theft of state funds, punishable as follows:

(a) If the total amount of stolen revenue is less than $1,000, the offense is a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. Upon a second conviction, the offender commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Upon a third or subsequent conviction, the offender commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(b) If the total amount of stolen revenue is $1,000 or more, but less than $20,000, the offense is a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(c) If the total amount of stolen revenue is $20,000 or more, but less than $100,000, the offense is a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(d) If the total amount of stolen revenue is $100,000 or more, the offense is a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

The amount of stolen revenue may be aggregated in determining the grade of the offense.

(3) Prosecution of a misdemeanor under this section shall commence no later than 2 years from the date of the offense. Prosecution of a felony under this section shall commence no later than 5 years from the date of the offense.

(4) All taxes collected under this chapter shall be remitted to the department. In addition to criminal sanctions, the department is empowered, and it shall be its duty, when any tax becomes delinquent or is otherwise in jeopardy under this chapter, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collection, directed to all and singular the sheriffs of the state, and mail the warrant to the clerk of the circuit court of the county where any property of the taxpayer is located. Upon receipt of the warrant, the clerk of the circuit court shall record it, and thereupon the amount of the warrant shall become a lien on any real or personal property of the taxpayer in the same manner as a recorded judgment. The department may issue a tax execution to enforce the collection of taxes imposed by this chapter and deliver it to any sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for his or her services in executing the warrant to be collected. The department may also have a writ of garnishment to subject any indebtedness due to the delinquent dealer by a third person in any goods, money, chattels, or effects of the delinquent dealer in the hands, possession, or control of the third person in the manner provided by law for the payment of the tax due. Upon payment of the execution, warrant, judgment, or garnishment, the department shall satisfy the lien of record within 30 days. If there is jeopardy to the revenue and jeopardy is asserted in or with an assessment, the department shall proceed in the manner specified for jeopardy assessment in s. 213.732.

History.—s. 15, ch. 26319, 1949; s. 12, ch. 26871, 1951; s. 3, ch. 59-426; s. 7, ch. 61-276; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 12, ch. 67-180; s. 1, ch. 69-267; ss. 21, 35, ch. 69-106; s. 1, ch. 71-8; s. 42, ch. 71-355; s. 54, ch. 78-95; s. 5, ch. 79-359; s. 18, ch. 81-178; s. 118, ch. 81-259; s. 91, ch. 87-6; s. 59, ch. 87-101; s. 9, ch. 87-402; s. 24, ch. 91-224; s. 14, ch. 92-315; s. 13, ch. 93-233; s. 1120, ch. 95-147; s. 11, ch. 97-99; s. 6, ch. 2019-167; s. 23, ch. 2021-31.

F.S. 212.15 on Google Scholar

F.S. 212.15 on Casetext

Amendments to 212.15

Arrestable Offenses / Crimes under Fla. Stat. 212.15

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

S212.15 2a - LARC - RENUMBERED. SEE REC # 8905 - F: T

S212.15 2a - LARC - RENUMBERED. SEE REC # 8906 - M: F

S212.15 2a - LARC - RENUMBERED. SEE REC # 8907 - M: S

S212.15 2a - LARC - SALE TAX FAIL REMIT LT 1000 DOLS 3RD SUBSQ OFF - F: T

S212.15 2a - LARC - SALES TAX FAIL TO REMIT LT 1000 DOLS 2ND OFF - M: F

S212.15 2a - LARC - SALES TAX FAIL TO REMIT LT 1000 DOLS 1ST OFF - M: S

S212.15 2b - LARC - RENUMBERED. SEE REC # 8908 - F: T

S212.15 2b - LARC - SALES TAX FAIL REMIT 1000 DOLS LT 20K DOLS - F: T

S212.15 2c - LARC - SALES TAX FAIL REMIT 20K LESS THAN 100K DOLS - F: S

S212.15 2d - LARC - SALES TAX FAIL TO REMIT 100K DOLS OR MORE - F: F

Annotations, Discussions, Cases:

Cases Citing Statute 212.15

Total Results: 20

Advisory Opinion to the Attorney General Re: Raising Florida's Minimum Wage

Court: Fla. | Date Filed: 2020-01-08T23:53:00-08:00

Snippet: of a Live Human Embryo, 959 So. 2d at 211 n.1, 212-15. ANALYSIS

Sanders v. Laird

Court: Fla. Dist. Ct. App. | Date Filed: 2004-02-13T00:00:00-08:00

Citation: 865 So. 2d 649, 2004 Fla. App. LEXIS 1573, 2004 WL 256984

Snippet: Florida Family Law Rules of Procedure, 723 So.2d 208, 212-15 (Fla.1998); Dep’t of Revenue v. Meade, 827 So.2d

Pogge v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1997-12-29T23:53:00-08:00

Citation: 703 So. 2d 523

Snippet: assessment was a final assessment pursuant to section 212.15(4), Florida Statutes, and Rule 12A-1.090, Florida

Newsweek, Inc. v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1997-02-18T00:00:00-08:00

Citation: 689 So. 2d 361

Snippet: " for purposes of the provision in section 212.15(4) (under which a warrant may be issued for collection

Tucker v. Resha

Court: Fla. Dist. Ct. App. | Date Filed: 1994-03-30T00:00:00-08:00

Citation: 634 So. 2d 756, 1994 WL 101091

Snippet: taxes is a crime. §§ 20.21(3)(c)-(d), 212.18(2); 212.15(1)-(2), Fla. Stat. (1987); § 213.34, Fla. Stat.

Department of Revenue v. Rudd

Court: Fla. Dist. Ct. App. | Date Filed: 1989-05-26T00:00:00-07:00

Citation: 545 So. 2d 369

Snippet: department may not issue warrants under section 212.15(4), Florida Statutes, except "for the amount…same manner as a recorded judgment," section 212.15(4), Florida Statutes; and (3) the affidavits presented…INC. 400 So.2d 17 (1st DCA, 1980) [sic]. Chapter 212.15 provides for the issuance of a warrant for the …basis for DOR's jeopardy warrant is Section 212.15(4), Florida Statutes. This section provides: (4…not delinquent or endangered taxes, and Section 212.15(4), Florida Statutes, only authorizes issuing jeopardy

Vittorino v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1989-02-07T00:00:00-08:00

Citation: 538 So. 2d 98, 14 Fla. L. Weekly 391, 1989 Fla. App. LEXIS 556, 1989 WL 8355

Snippet: collected in the preceding period. Section 212.15(2) provides: 212.15 Taxes declared state funds; penalties… guilty of fourteen counts of violating section 212.15(2), Florida Statutes (1985) by failing, during …161 (Fla.1987), as indistinguishable from the § 212.15(2) violations now before us. . In the other two

FLA. EXPORT TOBACCO v. Dept. of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1987-06-26T00:53:00-07:00

Citation: 510 So. 2d 936

Snippet: Commission. Ch. 63-253, § 7, Laws of Florida. Section 212.15, Florida Statutes (1963), as amended, provided …. Ch. 69-106, § 21(2), Laws of Florida. Section 212.15(4) was amended by that chapter to provide that …. In that year the legislature repealed section 212.15(4), Florida Statutes (1977), which had given taxpayers… clause to that law, it was stated that section 212.15(4) was in conflict with or had been rendered unnecessary…rev. denied, 430 So.2d 451 (Fla. 1983). Section 212.15, Florida Statutes (1973),[16] readopted without

State ex rel. Florida Department of Revenue v. Fleet Finance & Mortgage Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1986-01-22T00:00:00-08:00

Citation: 489 So. 2d 33, 11 Fla. L. Weekly 265, 1986 Fla. App. LEXIS 6018

Snippet: Tom Norton Motor Co., and the wording of section 212.15(4), Florida Statutes (1984), and its predecessors

American Bank of Merritt Island v. Con's Cycle Center, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1985-02-07T00:00:00-08:00

Citation: 466 So. 2d 255, 10 Fla. L. Weekly 321, 1985 Fla. App. LEXIS 12306

Snippet: the same manner as a recorded judgment.” See § 212.15(4), Fla. Stat. (1983). As such, sales tax liens

Department of Revenue v. Potamkin Dodge, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1983-11-29T00:00:00-08:00

Citation: 442 So. 2d 287, 1983 Fla. App. LEXIS 24412

Snippet: deposited in the registry of the court. Section 212.-15, Florida Statutes (1981), prescribes the method… until a warrant is filed for the taxes due. § 212.-15(4), Fla.Stat. (1981); General Motors Acceptance

Ago

Court: Fla. Att'y Gen. | Date Filed: 1982-10-29T00:53:00-07:00

Snippet: 080-32, and cases cited therein. In addition, s 212.15(4), F.S., provides in pertinent part as follows…recorded judgment. (e.s.) These provisions of s 212.15(4), are likewise unambiguous and express a clear…Appeal, citing the above-underlined portion of s 212.15(4), held that no lien attaches for sales taxes …in pari materia with the related provisions of s 212.15(4) giving a recorded tax warrant the force and

Farhud v. Clark

Court: Fla. Dist. Ct. App. | Date Filed: 1981-06-22T00:00:00-07:00

Citation: 399 So. 2d 1079, 1981 Fla. App. LEXIS 20289

Snippet: delinquent on the twenty-first day of such month. § 212.-15(2), Fla.Stat. (1975). We conclude the offense of…ROBERT P. SMITH, Jr., and ERVIN, JJ., concur. . § 212.15(3), Fla.Stat. (1979), provides that prosecution…prosecution of the misdemeanor of theft of state funds, § 212.15(2), Fla.Stat. (1979), shall be commenced no later

Ago

Court: Fla. Att'y Gen. | Date Filed: 1981-04-19T23:53:00-08:00

Snippet: taxes is to be in money is further found in s. 212.15, F.S., which provides that taxes become state funds

Sun First National Bank of Orlando v. Miller

Court: Fla. Dist. Ct. App. | Date Filed: 1981-04-08T00:00:00-08:00

Citation: 397 So. 2d 943, 31 U.C.C. Rep. Serv. (West) 1475, 1981 Fla. App. LEXIS 19189

Snippet: VERNON W., Jr., Associate Judge, concur. . Sec. 212.15(3), Fla.Stat. (Supp. 1978). . Love v. Williams

United States v. Associated Developers of Florida, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1980-09-15T00:00:00-07:00

Citation: 400 So. 2d 17, 1980 Fla. App. LEXIS 18354

Snippet: became state funds from the moment of collection. § 212.15(1). The sales tax is in the nature of a privilege

Ago

Court: Fla. Att'y Gen. | Date Filed: 1979-08-29T00:53:00-07:00

Snippet: Department of Revenue pursuant to ss. 199.262(1) and 212.15(3), F. S. (1978 Supp.), governed by the limitation…Department of Revenue pursuant to ss. 199.262(1) and 212.15(3), F. S. (1978 Supp.), are governed by the limitation…Chs. 198 and 220, F. S. Since ss.199.262(1) and 212.15(3), F. S. (1978 Supp.), are not included within….2d 665 (Fla. 1959). Neither s. 199.262(1) nor s.212.15(3), F. S. (1978 Supp.), purports to prescribe any…Department of Revenue pursuant to ss. 199.262(1) and 212.15(3), F. S. (1978 Supp.), are governed by the limitation

GENERAL MOTORS, ETC. v. Tom Norton Motor Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1979-01-09T23:53:00-08:00

Citation: 366 So. 2d 131

Snippet: sales taxes which latter are covered by Section 212.15. This latter section states in pertinent part:

Department of Revenue v. Joanos

Court: Fla. Dist. Ct. App. | Date Filed: 1978-10-16T00:53:00-07:00

Citation: 364 So. 2d 24

Snippet: proceed in the Circuit Court under Florida Statute § 212.15(4), a statute in effect at the time this action…jurisdiction. There was no repeal by implication of § 212.15(4) and the remedy there provided is not excluded

Hillier v. Purdy

Court: Fla. Dist. Ct. App. | Date Filed: 1978-01-10T00:00:00-08:00

Citation: 354 So. 2d 392, 1978 Fla. App. LEXIS 22283

Snippet: So.2d 45 (Fla.3d DCA 1975); Sections 30.30 and 212.15, Florida Statutes (1975); and Fla.R.Civ.P. 1.510