Florida Statute 220.901 - Full Text and Legal Analysis

220.901 Willful and fraudulent acts.—Any taxpayer who is subject to the provisions of this chapter and who willfully fails to file a return or keep required books and records, files a fraudulent return, willfully violates any rule or regulation of the department, or willfully attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment thereof, is, in addition to other penalties, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.—s. 19, ch. 71-359; s. 95, ch. 87-6; s. 62, ch. 87-101; s. 78, ch. 91-112; s. 25, ch. 91-224.

Note.—Former s. 214.60.

Arrestable Offenses under F.S. 220.901
M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd
§220.901FRAUD-FALSE STATEMENTFILE FRAUDULENT NON PROPERTY TAX RETURNM · 1st
§220.901TAX REVENUEFAIL FILE RECORDS EVADE DEFEAT VIOL TAX REGSM · 1st
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