Florida Statute 220.901 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

F.S. 220.901

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.

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Amendments to 220.901

Arrestable Offenses / Crimes under Fla. Stat. 220.901

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

S220.901 - FRAUD-FALSE STATEMENT - FILE FRAUDULENT NON PROPERTY TAX RETURN - M: F

S220.901 - TAX REVENUE - FAIL FILE RECORDS EVADE DEFEAT VIOL TAX REGS - M: F

Annotations, Discussions, Cases:

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