Florida Statutes
Fla. Stat. § 212.15 (2025)
Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Arrestable Offenses under F.S. 212.15
M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd§212.15(2a)LARCSALES TAX FAIL TO REMIT LT 00
§212.15(2a)LARCRENUMBERED. SEE REC # 8907
§212.15(2a)LARCSALES TAX FAIL TO REMIT LT 00 2ND OFFENSE
§212.15(2a)LARCRENUMBERED. SEE REC # 8906
§212.15(2a)LARCSALES TAX FAIL TO REMIT LT 00 3RD/SUB OFF
§212.15(2a)LARCRENUMBERED. SEE REC # 8905
§212.15(2b)LARCSALES TAX FAIL REMIT 00-K
§212.15(2b)LARCRENUMBERED. SEE REC # 8908
§212.15(2c)LARCSALES TAX FAIL REMIT K-0K
§212.15(2d)LARCSALES TAX FAIL REMIT 0K+
Notes of Decisions
Cited in 21
cases (3 in the last 5 years), 1960–2024 · leading case: Fla. Exp. Tobacco v. Dept. of Revenue, 510 So. 2d 936 (Fla. 1st DCA 1987).
Fla. Exp. Tobacco v. Dept. of Revenue, 510 So. 2d 936 (Fla. 1st DCA 1987). “Section 212.15, Florida Statutes (1963), as amended, provided that all taxes collected under chapter 212 would be remitted to the Commission and that any taxpayer who contested an assessment under chapter 212 would have the right to request the Commission to reexamine the…”
Dep't of Revenue v. Rudd, 545 So. 2d 369 (Fla. 1st DCA 1989). “The reasons cited by the trial court for finding the warrant invalid are (1) the department may not issue warrants under section 212.15(4), Florida Statutes, except "for the amount of tax collected or otherwise due and not remitted"; (2) U.”
Green v. Hood, 120 So. 2d 223 (Fla. 2d DCA 1960). “Adverting now to the complaint, we note that its allegations were, in effect, that Hood, in writing, requested a hearing as provided by section 212.15(4), Florida Statutes, F.S.”
Pogge v. Dep't of Revenue, 703 So. 2d 523 (Fla. 1st DCA 1997). “This jeopardy assessment was a final assessment pursuant to section 212.15(4), Florida Statutes, and Rule 12A-1.”
Ahrenholz v. Green, 127 So. 2d 139 (Fla. 3d DCA 1961). “, Lloyd Spector was not a "taxpayer” within the meaning of § 212.15(3), (4), supra. Section 212.15(3), supra, makes the warrant, once recorded, analogous to a re•corded judgment.”
Dep't of Revenue v. Joanos, 364 So. 2d 24 (Fla. 1st DCA 1978). “*25 Respondent NOS contends it was entitled to proceed in the Circuit Court under Florida Statute § 212.15(4), a statute in effect at the time this action was brought, which provides: "If any taxpayer or person required by this chapter to remit taxes to the department shall feel…”
Newsweek, Inc. v. Dep't of Revenue, 689 So. 2d 361 (Fla. 1st DCA 1997). “One who contests a tax and utilizes the procedure of paying the contested amount into the registry of the court cannot be said to have evaded the payment of the tax for purposes of liability for the penalty provided in section 212.”
Gen. Motors, Etc. v. Tom Norton Motor Co., 366 So. 2d 131 (Fla. 4th DCA 1979). “This was error because, although we concede that Chapter 197 does not specifically say so, we hold that it is obviously intended to apply to ad valorem taxes on real and personal property and not to sales taxes which latter are covered by Section 212.15. This latter section…”
Jacobs v. Kirk, 223 So. 2d 795 (Fla. 4th DCA 1969). “1965, Section 212.15(3), F.S.A., against the tenant’s personal property on the demised premises? Asa corollary question, if the tenant abandons the demised premises leaving his entire stock of goods and the landlord claims that the title thereto has passed to him by virtue of an…”
Am. Bank of Merritt Island v. Con's Cycle Ctr., Inc., 466 So. 2d 255 (Fla. 5th DCA 1985). “Sales taxes do not become a lien against real or personal property until a tax warrant is recorded and they become a lien on the property of the delinquent taxpayer “in the same manner as a recorded judgment.”
United States v. Associated Developers of Florida, Inc., 400 So. 2d 17 (Fla. 1st DCA 1980). “§ 212.15(1). The sales tax is in the nature of a privilege tax to do business.”
Green v. Bob Lourie Films, Inc., 133 So. 2d 431 (Fla. 3d DCA 1961). “The petitioner brought suit in Dade County seeking review of an administrative ruling of the state comptroller made pursuant to § 212.15(4), Fla.Stat., F.S.A. The respondent comptroller asserted his right to be sued in Leon County.”
— 212.15(1) — 1 case
United States v. Associated Developers of Florida, Inc., 400 So. 2d 17 (Fla. 1st DCA 1980). “§ 212.15(1). The sales tax is in the nature of a privilege tax to do business.”
— 212.15(1)(a) — 3 cases
Oracle Am., Inc. v. Florida Dep't of Revenue (Fla. 1st DCA 2024).
Oracle Am., Inc. v. Florida Dep't of Revenue (Fla. 1st DCA 2024).
Oracle Am., Inc. v. Dep't of Revenue (Fla. 1st DCA 2024).
— 212.15(2) — 2 cases
Vittorino v. State, 538 So. 2d 98 (Fla. 3d DCA 1989).
Farhud v. Clark, 399 So. 2d 1079 (Fla. 1st DCA 1981).
— 212.15(3) — 4 cases
Ahrenholz v. Green, 127 So. 2d 139 (Fla. 3d DCA 1961). “, Lloyd Spector was not a "taxpayer” within the meaning of § 212.15(3), (4), supra. Section 212.15(3), supra, makes the warrant, once recorded, analogous to a re•corded judgment.”
Jacobs v. Kirk, 223 So. 2d 795 (Fla. 4th DCA 1969). “1965, Section 212.15(3), F.S.A., against the tenant’s personal property on the demised premises? Asa corollary question, if the tenant abandons the demised premises leaving his entire stock of goods and the landlord claims that the title thereto has passed to him by virtue of an…”
Hillier v. Cohen, 45 Fla. Supp. 171 (Fla. Cir. Ct. 1977).
Farhud v. Clark, 399 So. 2d 1079 (Fla. 1st DCA 1981).
— 212.15(4) — 11 cases
Dep't of Revenue v. Rudd, 545 So. 2d 369 (Fla. 1st DCA 1989). “The reasons cited by the trial court for finding the warrant invalid are (1) the department may not issue warrants under section 212.15(4), Florida Statutes, except "for the amount of tax collected or otherwise due and not remitted"; (2) U.”
Fla. Exp. Tobacco v. Dept. of Revenue, 510 So. 2d 936 (Fla. 1st DCA 1987). “Section 212.15, Florida Statutes (1963), as amended, provided that all taxes collected under chapter 212 would be remitted to the Commission and that any taxpayer who contested an assessment under chapter 212 would have the right to request the Commission to reexamine the…”
Green v. Hood, 120 So. 2d 223 (Fla. 2d DCA 1960). “Adverting now to the complaint, we note that its allegations were, in effect, that Hood, in writing, requested a hearing as provided by section 212.15(4), Florida Statutes, F.S.”
Pogge v. Dep't of Revenue, 703 So. 2d 523 (Fla. 1st DCA 1997). “This jeopardy assessment was a final assessment pursuant to section 212.15(4), Florida Statutes, and Rule 12A-1.”
Dep't of Revenue v. Joanos, 364 So. 2d 24 (Fla. 1st DCA 1978). “*25 Respondent NOS contends it was entitled to proceed in the Circuit Court under Florida Statute § 212.15(4), a statute in effect at the time this action was brought, which provides: "If any taxpayer or person required by this chapter to remit taxes to the department shall feel…”
— 212.15(5) — 2 cases
Fla. Exp. Tobacco v. Dept. of Revenue, 510 So. 2d 936 (Fla. 1st DCA 1987). “Section 212.15, Florida Statutes (1963), as amended, provided that all taxes collected under chapter 212 would be remitted to the Commission and that any taxpayer who contested an assessment under chapter 212 would have the right to request the Commission to reexamine the…”
Dep't of Revenue v. Arvida Corp., 315 So. 2d 235 (Fla. 2d DCA 1975).
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