Florida Statute 220.211 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.211

220.211 Penalties; incomplete return.—

(1) In the case where an incomplete return is made, notwithstanding that no tax is finally determined to be due for the taxable year, there shall be added to the amount of tax, penalty, and interest otherwise due a penalty in the amount of $300 or 10 percent of the tax finally determined to be due, whichever is greater; however, such penalty shall not exceed $10,000. The department may settle or compromise such penalties pursuant to s. 213.21.

(2) An “incomplete return” is, for the purposes of this code, a return which is lacking such uniformity, completeness, and arrangement that physical handling, verification, or review of the return may not be readily accomplished.

History.—s. 14, ch. 84-549; s. 28, ch. 92-320.

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Amendments to 220.211

Arrestable Offenses / Crimes under Fla. Stat. 220.211

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.211.

Annotations, Discussions, Cases:

Cases Citing Statute 220.211

Total Results: 1

Gordon v. State

Court: Supreme Court of Florida | Date Filed: 1958-07-25

Citation: 104 So. 2d 524

Snippet: 106 N.E. 191; Hardin v. State, 85 Tex. Cr.R. 220, 211 S.W. 233, 4 A.L.R. 1308. Another aspect of the