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Fla. Stat. § 213.757 (2025)

Willful failure to pay over funds or destruction of records by agent.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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213.757 Willful failure to pay over funds or destruction of records by agent.—Any person who accepts money from a taxpayer that is due to the department, for the purpose of acting as the taxpayer’s agent to make the payment to the department, but who willfully fails to remit such payment to the department when due, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. Any person who has possession as a taxpayer’s agent of the taxpayer’s records that are required to be maintained under the revenue laws of this state and who intentionally destroys those records with the intent of depriving the state of tax revenues commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.—s. 17, ch. 99-208.

Arrestable Offenses under F.S. 213.757

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd
§213.757TAX REVENUETAX AGENT FAIL TO PAY TAXF · 3rd
§213.757TAX REVENUETAX AGENT DESTROY TAX RECORDSF · 3rd

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.