Florida § 198.40 Failure to pay tax, evasion of tax, etc.; penalty

Florida Statutes

§ 198.40 — Failure to pay tax, evasion of tax, etc.; penalty

Florida § 198.40

TitleXIV

Ch. 198ESTATE TAXES

This text of Florida § 198.40 (Failure to pay tax, evasion of tax, etc.; penalty) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 198.40 (2026).

Text

Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

Free access — add to your briefcase to read the full text and ask questions with AI

Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.