CopyCited 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....
CopyPublished | 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....
CopyPublished | 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...
