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