Fla. Stat. 206.44
Penalty and interest for failure to report on time; penalty and interest on tax deficiencies

(1)

If any person fails to make a report or pay the taxes due as required by this chapter, the department shall add a penalty in the amount of 10 percent of any unpaid tax if the failure is for not more than 1 month, with an additional 10 percent of any unpaid tax for each additional month or fraction thereof during which the failure continues. However, such penalty may not exceed 50 percent in the aggregate of any unpaid tax. Furthermore, in no event may the penalty assessed be less than $10. The department shall collect the tax, together with the penalty and costs, in the same manner as other delinquent taxes are collected.

(2)

Any payment that is not received by the department on or before the due date as provided in s. 206.43 shall bear interest at the rate of 1 percent per month, from the date due until paid. Interest on any delinquent tax shall be calculated beginning on the 21st day of the month for which the tax is due, except as otherwise provided in this part.

Source: Section 206.44 — Penalty and interest for failure to report on time; penalty and interest on tax deficiencies, https://www.­flsenate.­gov/Laws/Statutes/2024/0206.­44 (accessed Aug. 7, 2025).

206.01
Definitions 206.02
Application for license 206.03
Licensing of terminal suppliers, importers, exporters, and wholesalers 206.04
License number and cards 206.05
Bond required of licensed terminal supplier, importer, exporter, or wholesaler 206.06
Estimate of amount of fuel taxes due and unpaid 206.07
Suits for collection of unpaid taxes 206.08
Reports from persons who do not purchase tax-free motor fuel 206.09
Reports from carriers transporting motor fuel or similar products 206.10
Reports to be filed whether taxes due or not 206.11
Penalties 206.12
Retention of records 206.13
Refund or credit of taxes erroneously paid or illegally collected 206.14
Inspection of records 206.15
Fuel taxes a lien on property 206.16
Officer selling property 206.17
Department to furnish certificates of liens 206.18
Discontinuance or transfer of business 206.20
Transportation of motor fuel over public highways 206.21
Trial of issues interposed by defense 206.021
Application for license 206.22
Restraining and enjoining violations 206.022
Application for license 206.23
Tax 206.24
Department and agents may make arrests, seize property, and execute warrants 206.25
Method for collection of tax cumulative 206.025
Application by person whose license has been canceled 206.026
Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license 206.27
Records and files as public records 206.027
Licenses not assignable 206.28
Exchange of information among the states 206.028
Costs of investigation 206.41
State taxes imposed on motor fuel 206.42
Aviation gasoline exempt from excise tax 206.43
Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly 206.44
Penalty and interest for failure to report on time 206.45
Payment of tax into State Treasury 206.045
Licensing period 206.46
State Transportation Trust Fund 206.47
Distribution of constitutional fuel tax pursuant to State Constitution 206.48
Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers 206.49
Invoice to show whether or not tax paid 206.051
Importer and exporter 206.052
Export of tax-free fuels 206.054
Payment of taxes by importers 206.055
Departmental powers 206.56
Unlawful use of tax collected 206.59
Department to make rules 206.60
County tax on motor fuel 206.61
Municipal taxes, limited 206.62
Certain sales to United States tax-exempt 206.63
Definitions 206.64
Refunds on fuel used for agricultural or commercial fishing purposes 206.075
Department’s warrant for collection of unpaid taxes 206.095
Reports from terminal operators 206.175
Foreclosure of liens 206.199
Transportation of motor fuel by pipeline or marine vessel 206.204
Transportation of motor fuel by boats over the navigable waters of this state 206.205
Forfeiture of vehicles and boats illegally transporting or delivering motor fuel 206.215
Costs and expenses of proceedings 206.0261
Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited 206.404
License requirements for retail dealers and resellers 206.413
Liability for tax 206.414
Collection of certain taxes 206.416
Change in state destination 206.485
Tracking system reporting requirements 206.605
Municipal tax on motor fuel 206.606
Distribution of certain proceeds 206.608
State Comprehensive Enhanced Transportation System Tax 206.609
Transfer of funds to the Agricultural Emergency Eradication Trust Fund 206.625
Return of tax to municipalities, counties, and school districts 206.626
Refunds to ethanol dealers

Current through Fall 2025

§ 206.44. Penalty & interest for failure to report on time; penalty and interest on tax deficiencies's source at flsenate​.gov