Fla. Stat. 213.29
Failure to collect and pay over tax or attempt to evade or defeat tax

Any person who is required to collect, truthfully account for, and pay over any tax enumerated in chapter 201, chapter 206, or chapter 212 and who willfully fails to collect such tax or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat such tax or the payment thereof; or any officer or director of a corporation who has administrative control over the collection and payment of such tax and who willfully directs any employee of the corporation to fail to collect or pay over, evade, defeat, or truthfully account for such tax shall, in addition to other penalties provided by law, be liable to a penalty equal to twice the total amount of the tax evaded or not accounted for or paid over. The filing of a protest based upon doubt as to liability or collection of a tax shall not be determined to be an attempt to evade tax under this section. The penalty imposed hereunder shall be in addition to any other penalty imposed or that should have been imposed under the revenue laws of this state, but shall be abated to the extent that the tax is paid. Any penalty may be compromised by the executive director of the Department of Revenue as set forth in s. 213.21. An assessment of penalty made pursuant to this section shall be deemed prima facie correct in any judicial or quasi-judicial proceeding brought to collect this penalty.

Source: Section 213.29 — Failure to collect and pay over tax or attempt to evade or defeat tax, https://www.­flsenate.­gov/Laws/Statutes/2024/0213.­29 (accessed Aug. 7, 2025).

213.05
Department of Revenue 213.06
Rules of department 213.10
Deposit of tax moneys collected 213.12
Certain state-chartered financial institutions 213.13
Electronic remittance and distribution of funds collected by clerks of the court 213.015
Taxpayer rights 213.018
Taxpayer problem resolution program 213.21
Informal conferences 213.22
Technical assistance advisements 213.23
Consent agreements extending the period subject to assessment or available for refund 213.24
Accrual of penalties and interest on deficiencies 213.25
Refunds 213.025
Audits, inspections, and interviews 213.26
Contracts with county tax collectors 213.27
Contracts with debt collection agencies and certain vendors 213.28
Contracts with private auditors 213.29
Failure to collect and pay over tax or attempt to evade or defeat tax 213.30
Compensation for information relating to a violation of the tax laws 213.34
Authority to audit 213.35
Books and records 213.37
Authority to require sworn statements 213.50
Failure to comply 213.051
Service of subpoenas 213.053
Confidentiality and information sharing 213.055
Declared emergency 213.67
Garnishment 213.68
Garnishment 213.69
Authority to issue warrants 213.70
Taxpayers’ escrow requirement 213.071
Certification under seal of certain records by executive director 213.73
Manner and conditions of sale of property subject of a levy by the Department of Revenue 213.74
Certificate of sale 213.75
Application of payments 213.131
Clerks of the Court Trust Fund within the Department of Revenue 213.235
Determination of interest on deficiencies 213.255
Interest 213.256
Simplified Sales and Use Tax Administration Act 213.285
Certified audits 213.295
Automated sales suppression devices 213.345
Tolling of periods during an audit 213.0532
Information-sharing agreements with financial institutions 213.0535
Registration Information Sharing and Exchange Program 213.0537
Electronic notification with affirmative consent 213.692
Integrated enforcement authority 213.731
Collection action 213.732
Jeopardy findings and assessments 213.733
Satisfaction of warrant 213.755
Filing of returns and payment of taxes by electronic means 213.756
Funds collected are state tax funds 213.757
Willful failure to pay over funds or destruction of records by agent 213.758
Transfer of tax liabilities 213.2201
Publications by the department

Current through Fall 2025

§ 213.29. Failure to collect & pay over tax or attempt to evade or defeat tax's source at flsenate​.gov