Florida Statute 215.5 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 215
FINANCIAL MATTERS: GENERAL PROVISIONS

View Entire Chapter

F.S. 215.05

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.

F.S. 215.05 on Google Scholar

F.S. 215.05 on CourtListener

Amendments to 215.05

Annotations, Discussions, Cases:

Cases Citing Statute 215.05

Total Results: 3

New Sea Escape Cruises, Ltd. v. Florida Dept. of Revenue

823 So. 2d 161, 2002 Fla. App. LEXIS 8783, 2002 WL 1369559

District Court of Appeal of Florida | Filed: Jun 26, 2002 | Docket: 458746

Cited 4 times | Published

agreement was a lease or license and taxable under section 215.05. The final issue is whether the food and beverage

United States v. Donald Watkins, Jr.

Court of Appeals for the Eleventh Circuit | Filed: Jul 15, 2022 | Docket: 63595859

Published

ownership interests. 3 Regulation O, 12 C.F.R. § 215.5, imposes a $100,000 maximum amount of credit a

In Re Five Dames, Inc.

14 B.R. 143, 5 Collier Bankr. Cas. 2d 408, 1981 Bankr. LEXIS 2951

United States Bankruptcy Court, S.D. Florida. | Filed: Sep 17, 1981 | Docket: 1763988

Published

personal property is confined to retail sales. § 215.05. However, this provision has no application to