Fla. Stat. 220.901
Willful and fraudulent acts

Any taxpayer who is subject to the provisions of this chapter and who willfully fails to file a return or keep required books and records, files a fraudulent return, willfully violates any rule or regulation of the department, or willfully attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment thereof, is, in addition to other penalties, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

Source: Section 220.901 — Willful and fraudulent acts, https://www.­flsenate.­gov/Laws/Statutes/2024/0220.­901 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 220.901. Willful & fraudulent acts's source at flsenate​.gov