Florida Senate - 2019 COMMITTEE AMENDMENT
Bill No. SB 1066
Ì915044ÆÎ915044
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
03/18/2019 .
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The Committee on Commerce and Tourism (Baxley) recommended the
following:
1 **Senate Amendment ****(****with title amendment****)**
2
3 Between lines 78 and 79
4 insert:
5 Section 2. Subsection (2) of section 212.15, Florida
6 Statutes, is amended to read:
7 212.15 Taxes declared state funds; penalties for failure to
8 remit taxes; due and delinquent dates; judicial review.—
9 (2) Any person who, with intent to unlawfully deprive or
10 defraud the state of its moneys or the use or benefit thereof,
11 fails to remit taxes collected __or absorbed__ under this chapter is
12 guilty of theft of state funds, punishable as follows:
13 (a) If the total amount of stolen revenue is less than
14 $300, the offense is a misdemeanor of the second degree,
15 punishable as provided in s. 775.082 or s. 775.083. Upon a
16 second conviction, the offender is guilty of a misdemeanor of
17 the first degree, punishable as provided in s. 775.082 or s.
18 775.083. Upon a third or subsequent conviction, the offender is
19 guilty of a felony of the third degree, punishable as provided
20 in s. 775.082, s. 775.083, or s. 775.084.
21 (b) If the total amount of stolen revenue is $300 or more,
22 but less than $20,000, the offense is a felony of the third
23 degree, punishable as provided in s. 775.082, s. 775.083, or s.
24 775.084.
25 (c) If the total amount of stolen revenue is $20,000 or
26 more, but less than $100,000, the offense is a felony of the
27 second degree, punishable as provided in s. 775.082, s. 775.083,
28 or s. 775.084.
29 (d) If the total amount of stolen revenue is $100,000 or
30 more, the offense is a felony of the first degree, punishable as
31 provided in s. 775.082, s. 775.083, or s. 775.084.
32
33 ================= T I T L E A M E N D M E N T ================
34 And the title is amended as follows:
35 Delete line 12
36 and insert:
37 revising a criminal penalty; amending s. 212.15, F.S.;
38 providing a criminal penalty for the failure to remit
39 absorbed sales taxes with certain intent; providing an
40 effective