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

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
View Entire Chapter
F.S. 206.56
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 Casetext

Amendments to 206.56


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

S206.56 2a - LARC - STATE FUNDS OVER 100K DOLLARS - F: F
S206.56 2b - LARC - STATE FUNDS 20K DOLS LESS 100K DOLS - F: S
S206.56 2c - LARC - STATE FUNDS 300 DOLS LESS 20K DOLS - F: T
S206.56 2d - LARC - STATE FUNDS UNDER 300 DOLS 3RD OFF - F: T
S206.56 2d - LARC - STATE FUNDS UNDER 300 DOLS 2ND OFF - M: F
S206.56 2d - LARC - STATE FUNDS UNDER 300 DOLS - M: S



Annotations, Discussions, Cases:

Cases from cite.case.law:

In A. STOROZHENKO, K. v. A., 487 B.R. 457 (Bankr. E.D. Mich. 2012)

. . . money orders in the amount of $1,000 each, plus one Western Union money order receipt in the amount of $206.56 . . .

PEQUENO, v. U. S. ATTORNEY GENERAL,, 194 F. App'x 782 (11th Cir. 2006)

. . . been convicted in a Florida court for unlawful use of collected tax, a violation of Florida Statute § 206.56 . . . .. own use ... in the amount of one hundred thousand dollars ($100,000) or more, in violation of s. 206.56 . . . Stat. § 206.56(1), (2)(a). . . .

AMENDMENTS TO FLORIDA RULES OF CRIMINAL PROCEDURE RE SENTENCING GUIDELINES, 628 So. 2d 1084 (Fla. 1993)

. . . Category 6: Thefts, forgery, fraud: Sections 192.037 and 206.56, chapters 322 and 409, section 370.142 . . .

AMENDMENTS TO FLORIDA RULES OF CRIMINAL PROCEDURE- SENTENCING GUIDELINES RULES, 613 So. 2d 1307 (Fla. 1993)

. . . . * * * * * * Category 6: Thefts, forgery, fraud: Sections 192.037 and 206.56, chapters 322 and 409, . . . Forgery and Counterfeiting Chapter 832 — Worthless Checks Section 192.037 — Escrow Accounts Section 206.56 . . .

St. CASH, Jr. v. STATE, 609 So. 2d 1356 (Fla. Dist. Ct. App. 1992)

. . . The state’s supplemental answer brief relies on sections 206.41, 206.56, and 336.-025, Florida Statutes . . . Also contrary to appellant’s argument, section 206.56 makes clear that the Department of Revenue is not . . . More specifically, the state argues that section 206.56 is made applicable to retail dealers who collect . . . This provision must be read in conjunction with related provisions in sections 206.49 and 206.56. . . . That sections 206.41 and 206.56 do not apply to retail dealers charged with collecting a local option . . .

In AMENDMENTS TO FLORIDA RULES OF CRIMINAL PROCEDURE, 606 So. 2d 227 (Fla. 1992)

. . . Category 6: Thefts, forgery, fraud: Sections 192.037 and 206.56, chapters 322 and 409, section 370.142 . . .

In AMENDMENTS TO FLORIDA RULES OF CRIMINAL PROCEDURE- SENTENCING GUIDELINES RULES, 589 So. 2d 271 (Fla. 1991)

. . . section 817.025, and subsection 806.13(3) Category 6: Thefts, forgery, fraud: Sections 192,037 and 206.56 . . .

STATE v. SUN CITY OIL COMPANY, INC., 522 So. 2d 474 (Fla. Dist. Ct. App. 1988)

. . . 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 . . . The trial court erred in requiring the State to charge all the alleged embezzlement under section 206.56 . . . On the other hand, if it elects to proceed under section 206.56, the RICO count should then be dismissed . . .

STATE v. H. M. BOWNESS OIL, INC., 522 So. 2d 73 (Fla. Dist. Ct. App. 1988)

. . . the 20 months of nonpayment as a separate violation, hence including 20 counts pursuant to section 206.56 . . . It also determined that prosecution under both sections 206.56 and 812.014 for the same incidents was . . . We have no trouble in agreeing with the trial court’s determination that section 206.56 requires a criminal . . . This section provides: 206.56 Failure to account for tax collected; embezzlement. — If any distributor . . . Section 206.56 was amended effective January 1, 1988, to include the following underlined language: 206.56 . . .

FIELD, v. SHERIFF OF WAKE COUNTY, NORTH CAROLINA,, 654 F. Supp. 1367 (E.D.N.C. 1986)

. . . Cited as authority for such a proposition is North Carolina Pattern Instruction — Crim. 206.56, Death . . . A review of Instruction 206.56 reveals a misunderstanding thereof by respondents. . . . Instruction 206.56 informs the jury that they must find two elements beyond reasonable doubt: First, . . . Footnote 2 of 206.56 informs the court that “If there is no real issue as to proximate cause, omit the . . .

In WHOLESALE FURNITURE MART, INC. HILL, v. I. I. OZAR, v. GRAY, 24 B.R. 240 (Bankr. W.D. Mo. 1982)

. . . Viebrock Claim incurred 206.56 4815 W. 55th March 21,1980 Roeland Park, Ks. 66205 C. R. . . .