Taxes Declared State Funds; Penalties for Failure to Remit Taxes; Due and Delinquent Dates; Judicial Review - Florida Statute 212.15

Have you been charged for a violation of Florida Statute 212.15(2)(b)? Florida Statute Chapter 212 is referred to as the “Florida Revenue Act of 1949.” The Florida Revenue Act of 1949 is a comprehensive tax statute enacted by the Florida Legislature with the primary goal of raising money in addition to all other taxes imposed by Florida and Federal laws. The law details what surtaxes may be applied to various transactions and contracts, including sales tax on the sale, lease, or rental of tangible personal property, as well as surtaxes on government contracts for the construction or the improvement of property.

Pursuant to Florida Statute 212.15, all taxes imposed under the Florida Revenue Act of 1949 become funds belonging to the state from the moment they are imposed. Thus, if a person fails to pay taxes under Chapter 212, he or she is committing a crime against the State of Florida. The State considers failure to give to the State any taxes collected under the Statute a crime of theft from the State.

In order to be convicted, the State must be able to prove:

1. That you collected taxes pursuant to the Florida Revenue Act of 1949;
2. You had intent to deprive the State of said funds; and
3. You did not pay the taxes to the State.

The crime is punished differently depending on how much the defendant did not pay.

Under Florida Statute 212.15(2)(d), it is a first-degree felony to steal or deprive revenue from the state in the amount of $100,000.00 or more. A first-degree felony is punishable by up to 30 years in Florida State Prison.

Under Florida Statute 212.15(2)(c), it is a second-degree felony to steal or deprive revenue from the state in an amount between $20,000.00 and $100,000.00. A second-degree felony is punishable by up to 15 years in Florida State Prison.

Under Florida Statute 212.15(2)(b), it is a third-degree felony to steal or deprive revenue from the state in an amount between $300.00 and $20,000.00. A third-degree felony is punishable by up to 5 years in Florida State Prison.

Under Florida Statute 212.15(2)(a), it is a second-degree misdemeanor to steal revenue from the state in an amount less than $300.00. A second-degree misdemeanor is punishable by up to 60 days in jail. However, a second offense of stealing revenue from the state in an amount less than $300.00 can be charged as a first-degree misdemeanor, which means that the punishment is up to one year in jail.

Not only can the State pursue criminal sanctions for a violation of the Florida Revenue Act of 1949, but the State can also issue a warrant for the full amount deprived from the State and obtain a lien on your real or personal property, or even garnish your wages.

It is important to note that the State has up to 5 years to file charges for felony amounts (any amount that is greater than $300.00), and up to 2 years to file charges for misdemeanor amounts (any amount less than $300.00).

If you have been charged with a violation of Florida Statute 212.15, contact an attorney at The Law Office of Roger P. Foley, P.A.. A conviction under the Florida Revenue Act of 1949 can have extremely adverse consequences. You will want an attorney who is knowledgeable about the law and who can help direct a strong defense against the charges. Contact an attorney at The Law Office of Roger P. Foley, P.A. today for a consultation.