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Florida Statute 206.56 - Full Text and Legal Analysis
Florida Statute 206.56 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 206.56 Case Law from Google Scholar Google Search for Amendments to 206.56

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
View Entire Chapter
206.56 Unlawful use of tax collected; theft of state funds.
(1) Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit therefrom, or appropriate the funds to his or her own use or to the use of any person not entitled thereto, commits theft of state funds.
(2)(a) If the total amount of revenue involved is $100,000 or more, the offense is a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(b) If the total amount of revenue involved is $20,000 or more, but less than $100,000, the offense is a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(c) If the total amount of revenue involved is $300 or more, but less than $20,000, the offense is a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(d) If the total amount of revenue involved is less than $300, the offense is a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. However, any person who commits theft of state funds involving less than $300 and who has previously been convicted of any theft of state funds is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Any person who commits theft of state funds involving less than $300 and who has previously been convicted two or more times of any theft of state funds is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.s. 15, ch. 15659, 1931; CGL 1936 Supp. 7254(1); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 110, ch. 85-342; s. 78, ch. 87-99; s. 15, ch. 91-112; s. 1081, ch. 95-147; s. 54, ch. 95-417.
Note.Former s. 208.19.

F.S. 206.56 on Google Scholar

F.S. 206.56 on CourtListener

Amendments to 206.56


Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 206.56
Level: Degree
Misdemeanor/Felony: First/Second/Third

S206.56 2a - LARC - MISAPPROPRIATE STATE FUNDS $100K+ - F: F
S206.56 2b - LARC - MISAPPROPRIATE STATE FUNDS $20K-$100K - F: S
S206.56 2c - LARC - MISAPPROPRIATE STATE FUNDS $300-$20K - F: T
S206.56 2d - LARC - MISAPPROPRIATE STATE FUNDS LT $300 2ND OFFENSE - M: S
S206.56 2d - LARC - MISAPPROPRIATE STATE FUNDS LT $300 - M: S
S206.56 2d - LARC - MISAPPROPRIATE STATE FUNDS LT $300 3RD OFFENSE - F: T

Cases Citing Statute 206.56

Total Results: 4  |  Sort by: Relevance  |  Newest First

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State v. Sun City Oil Co., Inc., 522 So. 2d 474 (Fla. 5th DCA 1988).

Cited 1 times | Published | Florida 5th District Court of Appeal | 1988 WL 21664

...ging in a pattern of racketeering activity, thus violating the Florida RICO Act, section 895.03(3), Florida Statutes (1985). [1] We reverse. After charging the RICO violation in the first count, the State then charged 28 counts of embezzlement under section 206.56, Florida Statutes (1983), [2] one count for each month of non-payment, and for good measure, charged 28 counts of grand theft under the Omnibus Theft Statute, section 812.014, Florida Statutes (1983), for those same months. On the authority of and for the reasons expressed in State v. H.M. Bowness Oil, Inc., supra , we conclude that: *476 1. The trial court correctly determined that section 206.56 requires proof of criminal intent. 2. Although the State cannot convict for both embezzlement under section 206.56 and theft under section 812.014 for the same taking, the trial court prematurely dismissed the counts based on the grand theft statutes, because the State cannot be required to elect between repugnant counts by a motion to dismiss. A motion to require the State to elect must be made before introduction of evidence by the defense. 3. The trial court erred in requiring the State to charge all the alleged embezzlement under section 206.56 in one count....
...We conclude that if the State elects to proceed under the grand theft statute, it may also prosecute under the RICO count, because grand theft is one of the predicate crimes on which a RICO violation may be based. On the other hand, if it elects to proceed under section 206.56, the RICO count should then be dismissed because a violation of that statute is not one of the predicate crimes listed in section 895.02....
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State v. H.M. Bowness Oil, Inc., 522 So. 2d 73 (Fla. Dist. Ct. App. 1988).

Published | District Court of Appeal of Florida | 13 Fla. L. Weekly 515, 1988 Fla. App. LEXIS 614, 1988 WL 13053

...1 The gist of the state’s case was that Szorcsik failed to remit to the state fuel taxes he collected between October, 1982 and May, 1984. In framing its information, the state considered each of the 20 months of nonpayment as a separate violation, hence including 20 counts pursuant to section 206.56, Florida Statutes (1983), 2 Florida’s distributor embezzlement statute....
...The trial court also found that “the State may in this case charge only one count of embezzlement of sales tax monies, not multiple counts, and that the grade of the offense depends upon the total embezzlement monies stolen.” It also determined that prosecution under both sections 206.56 and 812.014 for the same incidents was prohibited, since the same monies were involved in both the tax embezzlement and the theft counts, and that such prosecution is proper only under section 206.56....
...an allegation of criminal intent; counts twenty-one through forty were dismissed with prejudice (ie., without leave to amend). The state appeals, and Szorcsik cross-appeals. We have no trouble in agreeing with the trial court’s determination that section 206.56 requires a criminal intent....
...State, 143 Fla. 397 , 196 So. 837 (1940); see also Mayers v. State, 124 Fla. 326 , 126 Fla. 640 , 171 So. 824 (1937). The more difficult question concerns the propriety of the trial court’s ruling that the state is limited to a one-count prosecution under section 206.56, rather than bringing separate counts for each of the twenty months that the defendant allegedly withheld the tax money from the state....
...AFFIRMED in part; REVERSED in part; and REMANDED for further proceedings consistent with this opinion. DAUKSCH and ORFINGER, JJ., concur. . The named co-defendants below, H.M. Bowness Oil, Inc., and Hartle M. Bowness, are not parties to this appeal. . This section provides: 206.56 Failure to account for tax collected; embezzlement....
...contemplated, and fails to report and pay the same to the department as provided, he shall be deemed to be guilty of embezzlement of funds, the property of the state, and upon conviction shall be punished as if convicted of larceny of a like sum. . Section 206.56 was amended effective January 1, 1988, to include the following underlined language: 206.56 Failure to account for tax collected; embezzlement....
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Amendments to Florida Rules of Crim. Procedure, 613 So. 2d 1307 (Fla. 1993).

Published | Supreme Court of Florida | 18 Fla. L. Weekly Supp. 113, 1993 Fla. LEXIS 172, 1993 WL 32299

...4, 6, and 7 of rule 3.701(c) are amended to read as follows: Category 4: Violent personal crimes: Section 231.06, ^chapters 784 and 836, section 843.01, and subsection 381.411(4). * * * * * * Category 6: Thefts, forgery, fraud: Sections 192.037 and 206.56, chapters 322 and 409, section 370.142, section 415.111, chapter 443, section 493.3175, sections 494.0018, 496.413, and 496.417, chapter 509, subsection 517.301(l)(a), subsections 585.145(3) and 585.85(2), section 687.146, and chapters 812 (except section 812.13), 815, 817, 831, and 832....
...s Chapter 812 — Theft (except section 812.-13 — Robbery) Chapter 815 — Computer-Related Crimes Chapter 817 — Fraudulent Practices Chapter 831 — Forgery and Counterfeiting Chapter 832 — Worthless Checks Section 192.037 — Escrow Accounts Section 206.56 — Theft of State Funds Section 370.142 — Lobster Trap Tags Section 415.11 — Abuse, Neglect or Exploitation of Aged Person or Disabled Adult Section 493.3175 — Sale of Property by a Licensee Section 494.0018 — Mortgage Brokers...
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Cash v. State, 609 So. 2d 1356 (Fla. Dist. Ct. App. 1992).

Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 12521, 1992 WL 365472

tax. Also contrary to appellant’s argument, section 206.56 makes clear that the Department of Revenue

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