Florida Statute 201.12 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

201.12 Duties of clerks of the circuit court.—Clerks of the circuit court shall report to the Department of Revenue the names and addresses of any and all individuals, firms, or corporations, who shall fail to have affixed either the required amount of stamps or a notation that the proper stamps and the amount of same have been paid or will be paid directly to the department on any conveyance or taxable instrument or document which may be recorded in their respective offices; and any such clerk who knowingly fails to report any such violation within 30 days after recording of any taxable instrument or document, without such stamps or notation, shall be deemed guilty of a misdemeanor and upon conviction punished accordingly.

History.—s. 2, ch. 15787, 1931; CGL 1936 Supp. 1279(113), 7473(6); ss. 21, 35, ch. 69-106; s. 3, ch. 81-14; s. 11, ch. 96-395.

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Amendments to 201.12

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 201.12

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

S201.12 - PUBLIC ORDER CRIMES - FAILURE TO REPORT FAILURE TO AFFIX EXCISE TAX - M: S

Cases Citing Statute 201.12

Total Results: 3 | Sort by: Relevance | Newest First

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DOMINION LAND & T. CORP. v. Dep't of Revenue, 320 So. 2d 815 (Fla. 1975).

Cited 6 times | Published | Supreme Court of Florida | 1975 Fla. LEXIS 4022

...Florida Statutes, is so harsh or oppressive as to warrant judicial intrusion into the Legislature's determination of what constitutes a reasonable penalty in this field. We now turn our attention to the second issue. Appellant notes that pursuant to Section 201.12, Florida Statutes, the Clerk of the Circuit Court is required to ascertain that the requisite documentary stamps have been affixed on all documents subject to such taxation prior to recordation....

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State ex rel. Port Sewall Realty Co. v. Green, 91 So. 2d 306 (Fla. 1956).

Published | Supreme Court of Florida

1953, and F.S.A., and by the provisions of Section 201.12 the clerk would have been obligated to report

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Ago (Fla. Att'y Gen. 1995).

Published | Florida Attorney General Reports

does not currently contain such a penalty. Section 201.12, Florida Statutes, however, imposes the duty

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.