Florida Statutes

Fla. Stat. § 215.05 (2025)

Department of Financial Services to certify accounts of delinquents.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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215.05 Department of Financial Services to certify accounts of delinquents.—When any revenue officer or other person accountable for public money shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the state, upon the adjustment of that person’s account, the Department of Financial Services shall immediately hand over to the state attorney of the proper circuit the statement of the sum or balance certified under its seal of office, so due; and the state attorney shall institute suit for the recovery of the same, adding to the sum or balance stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment is obtained thereon, and an interest of 8 percent per annum from the time of the delinquent’s receiving the money until it shall be paid into the State Treasury.

History.—s. 1, Feb. 10, 1832; RS 408; GS 600; RGS 1035; CGL 1346; ss. 12, 35, ch. 69-106; s. 1138, ch. 95-147; s. 197, ch. 2003-261.

Notes of Decisions

Cited in 2 cases, 1981–2002 · leading case: New Sea Escape Cruises, Ltd. v. Florida Dept. of Revenue, 823 So. 2d 161 (Fla. 4th DCA 2002).

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New Sea Escape Cruises, Ltd. v. Florida Dept. of Revenue, 823 So. 2d 161 (Fla. 4th DCA 2002). “This agreement was a lease or license and taxable under section 215.05. The final issue is whether the food and beverage concession agreement is a lease or license.”

In Re Five Dames, Inc., 14 B.R. 143 (Bankr. S.D. Florida 1981). “§ 215.05. However, this provision has no application to the tax on leases.”

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