The Florida Senate

11.47  Penalties; failure to make a proper audit; making a false audit report; failure to produce documents or information.--

(1)  All officers whose respective offices the Auditor General is authorized to audit shall enter into their public records sufficient information for proper audit, and shall make the same available to the Auditor General on demand.

(2)  The willful failure or refusal of the Auditor General or any auditor employed by the Auditor General to make a proper audit in line with his or her duty, the willful making of a false report as to any audit, or the willful failure or refusal to report a shortage or misappropriation of funds or property shall be cause for removal from such office or employment, and the Auditor General or auditor shall be guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(3)  Any person who willfully fails or refuses to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit which the Auditor General is by law authorized to perform shall be guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(4)  Any officer who willfully fails or refuses to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit which the Auditor General is by law authorized to perform, shall be subject to removal from office.

History.--s. 7, ch. 69-82; s. 9, ch. 71-136; s. 22, ch. 95-147; s. 27, ch. 96-318.