Florida Statute 212.15 - Full Text and Legal Analysis

The 2025 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.

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Amendments to 212.15

Annotations, Discussions, Cases:

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

Cases Citing Statute 212.15

Total Results: 21

FLA. EXPORT TOBACCO v. Dept. of Revenue

510 So. 2d 936

District Court of Appeal of Florida | Filed: Jun 26, 1987 | Docket: 1589023

Cited 20 times | Published

Commission. Ch. 63-253, § 7, Laws of Florida. Section 212.15, Florida Statutes (1963), as amended, provided

Green v. Hood

120 So. 2d 223

District Court of Appeal of Florida | Filed: May 4, 1960 | Docket: 1286895

Cited 12 times | Published

writing, requested a hearing as provided by section 212.15(4), Florida Statutes, F.S.A., but that the

Department of Revenue v. Rudd

545 So. 2d 369, 14 Fla. L. Weekly 1290, 1989 Fla. App. LEXIS 3050, 1989 WL 57849

District Court of Appeal of Florida | Filed: May 26, 1989 | Docket: 1345714

Cited 8 times | Published

the department may not issue warrants under section 212.15(4), Florida Statutes, except "for the amount

Newsweek, Inc. v. Department of Revenue

689 So. 2d 361, 1997 WL 63176

District Court of Appeal of Florida | Filed: Feb 18, 1997 | Docket: 1477029

Cited 7 times | Published

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

Department of Revenue v. Arvida Corporation

315 So. 2d 235, 1975 Fla. App. LEXIS 13579

District Court of Appeal of Florida | Filed: Jul 2, 1975 | Docket: 440050

Cited 5 times | Published

[1] (Fla.App.2d, 1971), 256 So.2d 524. [2] Section 212.15(5), F.S. 1973. [3] Note 1, supra, at 526.

Pogge v. Department of Revenue

703 So. 2d 523, 1997 WL 791693

District Court of Appeal of Florida | Filed: Dec 30, 1997 | Docket: 1349330

Cited 4 times | Published

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

Department of Revenue v. Joanos

364 So. 2d 24

District Court of Appeal of Florida | Filed: Oct 16, 1978 | Docket: 2514459

Cited 4 times | Published

proceed in the Circuit Court under Florida Statute § 212.15(4), a statute in effect at the time this action

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

366 So. 2d 131

District Court of Appeal of Florida | Filed: Jan 10, 1979 | Docket: 1227973

Cited 2 times | Published

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

Oracle America, Inc. v. Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435415

Published

are due to the Department the following month. § 212.15(1)(a), Fla. Stat. And dealers are compensated

Oracle America, Inc. v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435414

Published

are due to the Department the following month. § 212.15(1)(a), Fla. Stat. And dealers are compensated

Oracle America, Inc. v. Florida Department of Revenue

District Court of Appeal of Florida | Filed: Dec 4, 2024 | Docket: 69435413

Published

are due to the Department the following month. § 212.15(1)(a), Fla. Stat. And dealers are compensated

Vittorino v. State

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

District Court of Appeal of Florida | Filed: Feb 7, 1989 | Docket: 64640339

Published

adjudicated guilty of fourteen counts of violating section 212.15(2), Florida Statutes (1985) by failing, during

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

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

District Court of Appeal of Florida | Filed: Jan 22, 1986 | Docket: 64619684

Published

Center, 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.

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

District Court of Appeal of Florida | Filed: Feb 7, 1985 | Docket: 64610932

Published

“in 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.

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

District Court of Appeal of Florida | Filed: Nov 29, 1983 | Docket: 64601478

Published

money deposited in the registry of the court. Section 212.-15, Florida Statutes (1981), prescribes the method

Farhud v. Clark

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

District Court of Appeal of Florida | Filed: Jun 22, 1981 | Docket: 64583341

Published

delinquent on the twenty-first day of such month. § 212.-15(2), Fla.Stat. (1975). We conclude the offense

United States v. Associated Developers of Florida, Inc.

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

District Court of Appeal of Florida | Filed: Sep 15, 1980 | Docket: 64583395

Published

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

Jacobs v. Kirk

223 So. 2d 795, 1969 Fla. App. LEXIS 5741

District Court of Appeal of Florida | Filed: Jun 25, 1969 | Docket: 64510298

Published

sales tax warrant recorded under F.S.1965, Section 212.15(3), F.S.A., against the tenant’s personal property

Bryant v. Grand Union Co.

189 So. 2d 885, 1966 Fla. LEXIS 3280

Supreme Court of Florida | Filed: Sep 14, 1966 | Docket: 64498030

Published

Florida Revenue Commission, to request a hearing. Section 212.15(4), Florida .Statutes, requires that you file

Green v. Bob Lourie Films, Inc.

133 So. 2d 431

District Court of Appeal of Florida | Filed: Oct 9, 1961 | Docket: 60198524

Published

ruling of the state comptroller made pursuant to § 212.15(4), Fla.Stat., F.S.A. The respondent comptroller

Ahrenholz v. Green

127 So. 2d 139

District Court of Appeal of Florida | Filed: Feb 16, 1961 | Docket: 60196787

Published

paragraph numbered 4 above was issued pursuant to section 212.15(3), Fla.Stat., F.S.A., which reads in part