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Florida Statute 212.15 | Lawyer Caselaw & Research
F.S. 212.15 Case Law from Google Scholar
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The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS
View Entire Chapter
F.S. 212.15
212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
(1) The taxes imposed by this chapter shall, except as provided in s. 212.06(5)(a)2.e., become state funds at the moment of collection and shall for each month be due to the department on the first day of the succeeding month and be delinquent on the 21st day of such month. All returns postmarked after the 20th day of such month are delinquent.
(2) Any person who, with intent to unlawfully deprive or defraud the state of its moneys or the use or benefit thereof, fails to remit taxes collected or paid on behalf of a purchaser under this chapter commits theft of state funds, punishable as follows:
(a) If the total amount of stolen revenue is less than $1,000, the offense is a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. Upon a second conviction, the offender commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Upon a third or subsequent conviction, the offender commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(b) If the total amount of stolen revenue is $1,000 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.
(c) If the total amount of stolen revenue 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.
(d) If the total amount of stolen revenue 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.

The amount of stolen revenue may be aggregated in determining the grade of the offense.

(3) Prosecution of a misdemeanor under this section shall commence no later than 2 years from the date of the offense. Prosecution of a felony under this section shall commence no later than 5 years from the date of the offense.
(4) All taxes collected under this chapter shall be remitted to the department. In addition to criminal sanctions, the department is empowered, and it shall be its duty, when any tax becomes delinquent or is otherwise in jeopardy under this chapter, to issue a warrant for the full amount of the tax due or estimated to be due, with the interest, penalties, and cost of collection, directed to all and singular the sheriffs of the state, and mail the warrant to the clerk of the circuit court of the county where any property of the taxpayer is located. Upon receipt of the warrant, the clerk of the circuit court shall record it, and thereupon the amount of the warrant shall become a lien on any real or personal property of the taxpayer in the same manner as a recorded judgment. The department may issue a tax execution to enforce the collection of taxes imposed by this chapter and deliver it to any sheriff. The sheriff shall thereupon proceed in the same manner as prescribed by law for executions and shall be entitled to the same fees for his or her services in executing the warrant to be collected. The department may also have a writ of garnishment to subject any indebtedness due to the delinquent dealer by a third person in any goods, money, chattels, or effects of the delinquent dealer in the hands, possession, or control of the third person in the manner provided by law for the payment of the tax due. Upon payment of the execution, warrant, judgment, or garnishment, the department shall satisfy the lien of record within 30 days. If there is jeopardy to the revenue and jeopardy is asserted in or with an assessment, the department shall proceed in the manner specified for jeopardy assessment in s. 213.732.
History.s. 15, ch. 26319, 1949; s. 12, ch. 26871, 1951; s. 3, ch. 59-426; s. 7, ch. 61-276; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 12, ch. 67-180; s. 1, ch. 69-267; ss. 21, 35, ch. 69-106; s. 1, ch. 71-8; s. 42, ch. 71-355; s. 54, ch. 78-95; s. 5, ch. 79-359; s. 18, ch. 81-178; s. 118, ch. 81-259; s. 91, ch. 87-6; s. 59, ch. 87-101; s. 9, ch. 87-402; s. 24, ch. 91-224; s. 14, ch. 92-315; s. 13, ch. 93-233; s. 1120, ch. 95-147; s. 11, ch. 97-99; s. 6, ch. 2019-167; s. 23, ch. 2021-31.

F.S. 212.15 on Google Scholar

F.S. 212.15 on Casetext

Amendments to 212.15


Arrestable Offenses / Crimes under Fla. Stat. 212.15
Level: Degree
Misdemeanor/Felony: First/Second/Third

S212.15 2a - LARC - RENUMBERED. SEE REC # 8905 - F: T
S212.15 2a - LARC - RENUMBERED. SEE REC # 8906 - M: F
S212.15 2a - LARC - RENUMBERED. SEE REC # 8907 - M: S
S212.15 2a - LARC - SALE TAX FAIL REMIT LT 1000 DOLS 3RD SUBSQ OFF - F: T
S212.15 2a - LARC - SALES TAX FAIL TO REMIT LT 1000 DOLS 2ND OFF - M: F
S212.15 2a - LARC - SALES TAX FAIL TO REMIT LT 1000 DOLS 1ST OFF - M: S
S212.15 2b - LARC - RENUMBERED. SEE REC # 8908 - F: T
S212.15 2b - LARC - SALES TAX FAIL REMIT 1000 DOLS LT 20K DOLS - F: T
S212.15 2c - LARC - SALES TAX FAIL REMIT 20K LESS THAN 100K DOLS - F: S
S212.15 2d - LARC - SALES TAX FAIL TO REMIT 100K DOLS OR MORE - F: F



Annotations, Discussions, Cases:

Cases from cite.case.law:

J. POGGE, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 703 So. 2d 523 (Fla. Dist. Ct. App. 1997)

. . . This jeopardy assessment was a final assessment pursuant to section 212.15(4), Florida Statutes, and . . .

NEWSWEEK, INC. v. DEPARTMENT OF REVENUE OF THE STATE OF FLORIDA, H. F., 689 So. 2d 361 (Fla. Dist. Ct. App. 1997)

. . . ultimate payment of such funds be considered “in jeopardy” for purposes of the provision in section 212.15 . . .

DEPARTMENT OF REVENUE, v. M. E. RUDD C., 545 So. 2d 369 (Fla. Dist. Ct. App. 1989)

. . . Chapter 212.15 provides for the issuance of a warrant for the amount of tax collected or otherwise due . . . The statutory basis for DOR’s jeopardy warrant is Section 212.15(4), Florida Statutes. . . . More importantly, dealer or not, the funds were not delinquent or endangered taxes, and Section 212.15 . . . Section 212.15(4), Florida Statutes, does not authorize a jeopardy warrant to collect embezzled general . . . trial court for finding the warrant invalid are (1) the department may not issue warrants under section 212.15 . . . become a lien on any.... property of the taxpayer in the same manner as a recorded judgment,” section 212.15 . . . A more reasonable application of section 212.15(4), Florida Statutes, with respect to funds improperly . . .

VITTORINO, v. STATE, 538 So. 2d 98 (Fla. Dist. Ct. App. 1989)

. . . After a jury trial, Vittorino was found and adjudicated guilty of fourteen counts of violating section 212.15 . . . Section 212.15(2) provides: 212.15 Taxes declared state funds; penalties for failure to remit taxes; . . . State, 515 So.2d 161 (Fla.1987), as indistinguishable from the § 212.15(2) violations now before us. . . .

FLORIDA EXPORT TOBACCO CO. INC. v. DEPARTMENT OF REVENUE, 510 So. 2d 936 (Fla. Dist. Ct. App. 1987)

. . . Section 212.15, Florida Statutes (1963), as amended, provided that all taxes collected under chapter . . . Section 212.15(4) was amended by that chapter to provide that DOR review and determine contested tax . . . The repeal of provisions in section 212.15(4) did not expressly affect circuit court jurisdiction to . . . Additionally, we note that section 18, chapter 81-178, repealed subsection (5) of section 212.15, and . . . See, e.g., sections 192.31, 195.07, 196.14, 198.-05, 199.03, 201.11, 208.49, 212.15, Florida Statutes . . .

S. P. v., 87 T.C. 1087 (T.C. 1986)

. . . of 14 pence per ounce for 102 lots of silver for delivery on December 9, 1975, at a strike price of 212.15 . . . purchase of an identical option 102 lots of silver for delivery on December 9, 1975, at a strike price of 212.15 . . .

STATE FLORIDA DEPARTMENT OF REVENUE, v. FLEET FINANCE MORTGAGE COMPANY, INC. a, 489 So. 2d 33 (Fla. Dist. Ct. App. 1986)

. . . attempts to avoid the effect of Con’s Cycle Center, Tom Norton Motor Co., and the wording of section 212.15 . . .

AMERICAN BANK OF MERRITT ISLAND, v. CON S CYCLE CENTER, INC., 466 So. 2d 255 (Fla. Dist. Ct. App. 1985)

. . . See § 212.15(4), Fla. Stat. (1983). . . .

FARHUD, v. R. CLARK, A,, 399 So. 2d 1079 (Fla. Dist. Ct. App. 1981)

. . . . § 212.15(3), Fla.Stat. (1979), provides that prosecution of the misdemeanor of theft of state funds . . . , § 212.15(2), Fla.Stat. (1979), shall be commenced no later than two years from the date of the offense . . .

SUN FIRST NATIONAL BANK OF ORLANDO, a v. MILLER,, 397 So. 2d 943 (Fla. Dist. Ct. App. 1981)

. . . Sec. 212.15(3), Fla.Stat. (Supp. 1978). . Love v. Williams,4 Fla. 126 (1850); Hawthorne v. . . .

UNITED STATES v. ASSOCIATED DEVELOPERS OF FLORIDA, INC. DEPARTMENT OF REVENUE, v. ASSOCIATED DEVELOPERS OF FLORIDA, INC., 400 So. 2d 17 (Fla. Dist. Ct. App. 1980)

. . . . § 212.15(1). . . .

GENERAL MOTORS ACCEPTANCE CORPORATION, a v. TOM NORTON MOTOR CO., 366 So. 2d 131 (Fla. Dist. Ct. App. 1979)

. . . valorem taxes on real and personal property and not to sales taxes which latter are covered by Section 212.15 . . .

DEPARTMENT OF REVENUE, v. E. JOANOS, In NOS, 364 So. 2d 24 (Fla. Dist. Ct. App. 1978)

. . . Respondent NOS contends it was entitled to proceed in the Circuit Court under Florida Statute § 212.15 . . . There was no repeal by implication of § 212.15(4) and the remedy there provided is not excluded by prior . . .

F. HILLIER L. v. E. PURDY,, 354 So. 2d 392 (Fla. Dist. Ct. App. 1978)

. . . Arocha, 308 So.2d 45 (Fla.3d DCA 1975); Sections 30.30 and 212.15, Florida Statutes (1975); and Fla.R.Civ.P . . .

HILLIER, v. COHEN,, 45 Fla. Supp. 171 (Fla. Cir. Ct. 1977)

. . . sale and deed issued thereon to Cohen and Baron dated February 25, 1976; a declaration that Section 212.15 . . . , the warrant for $241.90 was recorded in the public records of Dade County, as provided by Section 212.15 . . . Section 212.15(3), Florida Statutes, is a tax collection statute, must be strictly complied with and . . . Hillier, his wife,” an estate by the entireties, pursuant to Section 212.15 (3), Florida Statutes, for . . . Section 212.15(3), Florida Statutes, does not expressly provide for the sale of real estate as part of . . .

DEPARTMENT OF REVENUE, v. ARVIDA CORPORATION,, 315 So. 2d 235 (Fla. Dist. Ct. App. 1975)

. . . Section 212.15(5), F.S.1973. .Note 1, supra, at 526. . . .

H. JACOBS, v. KIRK,, 223 So. 2d 795 (Fla. Dist. Ct. App. 1969)

. . . of the landlord’s rent lien and the lien of the sales tax warrant recorded under F.S.1965, Section 212.15 . . . Section 212.15(3), F.SyA.. . . .

PHOENIX MUTUAL LIFE INSURANCE COMPANY v. J. McLEAN, 263 F. Supp. 246 (E.D. Pa. 1967)

. . . Heller May 1961 (1) 212.15 Mayer L. Kersun Sept. 1961 (2) 316.72 Richard J. . . . Heller 5/29/61 212.15 Mayer L. Kersun 9/8/61 158.36 Lawrence D. . . .

BRYANT, E. J. W. E. v. GRAND UNION COMPANY, a, 189 So. 2d 885 (Fla. 1966)

. . . Section 212.15(4), Florida .Statutes, requires that you file all objections or exceptions with this office . . . Sec. 212.15(4), F.S.A.: “(4) If any taxpayer or person required by part I of this chapter to remit taxes . . .

E. GREEN, v. BOB LOURIE FILMS, INC. a, 133 So. 2d 431 (Fla. Dist. Ct. App. 1961)

. . . Dade County seeking review of an administrative ruling of the state comptroller made pursuant to § 212.15 . . .

L. T. AHRENHOLZ, A. Jr. M. v. E. GREEN,, 127 So. 2d 139 (Fla. Dist. Ct. App. 1961)

. . . The warrant mentioned in paragraph numbered 4 above was issued pursuant to section 212.15(3), Fla.Stat . . . was validly rendered the persons mentioned therein were limited to their rights provided by section 212.15 . . . upon the property of Lloyd Spector, i. e., Lloyd Spector was not a "taxpayer” within the meaning of § 212.15 . . . Section 212.15(3), supra, makes the warrant, once recorded, analogous to a re•corded judgment. . . .

E. GREEN, v. L. S. HOOD,, 120 So. 2d 223 (Fla. Dist. Ct. App. 1960)

. . . its allegations were, in effect, that Hood, in writing, requested a hearing as provided by section 212.15 . . . that he submitted no data nor facts for consideration within the thirty day period provided by section 212.15 . . . related to procedures employed by the comptroller with respect to the hearing provided under section 212.15 . . .

E. GREEN, v. P. PEDERSON, U. S. A., 99 So. 2d 292 (Fla. 1957)

. . . The appellee paid the taxes under protest and applied to the Comptroller, under Sec. 212.15(4), Fla.Stat . . .

E. GREEN, v. L. S. HOOD V., 98 So. 2d 488 (Fla. 1957)

. . . issued upon a tax warrant filed with the Clerk of the Circuit Court of Lake County, Florida, under Sec. 212.15 . . . Sec. 212.15(3), Fla.Stat. 1955, F.S.A. Execution is issued thereon “the same as on a judgment”. . . .

v., 283 U.S. 801 (U.S. 1931)

. . . to the Colorado River, from the confluence of the Green River and the Grand (Colorado) River to Mile 212.15 . . . The Colorado River from Mile 212.15 above Lees Ferry, Arizona, to Mile 176 above Lees Ferry, Arizona, . . .

UNITED STATES v. UTAH, 283 U.S. 64 (U.S. 1931)

. . . non-navigability of the San Juan River, or of the Colorado River £rom the first rapid or cataract at Mile 212.15 . . . River and the Grand River at Mile 216.5 above Lees Ferry down to the first rapid or cataract at Mile 212.15 . . . that no difficulties in navigation appear until the first rapid in Cataract Canyon is reached at Mile 212.15 . . .

JOHN J. MITCHELL AND AUGUSTINE L. HUMES, SURVIVING EXECUTORS OF THE LAST WILL AND TESTAMENT OF DELLORA R. GATES, DECEASED, v. THE UNITED STATES, 60 Ct. Cl. 451 (Ct. Cl. 1925)

. . . earnings collected being collected from stock, bonds, choses in action and personal property, except that $212.15 . . .

FALL v. BENNETT, 248 F. 491 (8th Cir. 1918)

. . . Bennett defaulted, and judgment was rendered against him for $212.15. . . .