House Bill 1719e1

                                          HB 1719, First Engrossed



  1                      A bill to be entitled

  2         An act relating to professions, occupations,

  3         and businesses; prohibiting specified state

  4         agencies from penalizing a person for violating

  5         specified rules of which he had no knowledge;

  6         prohibiting such agencies from enforcing rules

  7         applicable to the collection of taxes or to

  8         professions, occupations, or businesses when

  9         specified conditions are met; providing

10         exceptions; providing a defense for enforcement

11         actions in specified circumstances; providing

12         exceptions; providing an effective date.

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14  Be It Enacted by the Legislature of the State of Florida:

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16         Section 1.  (1)  A state agency that collects taxes or

17  regulates the activities of any profession, occupation, or

18  business and that has knowledge that a person has violated one

19  of the rules applicable to the payment of those taxes or

20  applicable to the profession, occupation, or business may not

21  institute a criminal, civil, or administrative proceeding

22  against the person to impose a penalty for the violation or to

23  compel compliance with the rule until it informs the person of

24  the requirements of the rule and gives the person a reasonable

25  time to comply.  However, this prohibition does not apply if

26  the violation constitutes a felony under state law or if the

27  violator had prior actual knowledge of the requirements of the

28  rule or if it would affect an agency's ability to obtain or

29  retain a federally delegated or approved environmental

30  program. This prohibition does not apply if the violator had

31  prior actual knowledge of the requirements of the rule or if


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CODING: Words stricken are deletions; words underlined are additions.






                                          HB 1719, First Engrossed



  1  the agency determines the violation constitutes an imminent

  2  detriment to the public health, safety, and welfare.

  3         (2)  In any criminal, civil, or administrative

  4  proceeding to impose a penalty for a violation of, or to

  5  compel compliance with, the rule, it is a defense that the

  6  state agency has a demonstrated pattern of failure to enforce

  7  the rule with respect to substantially the same violation

  8  committed by others.

  9         Section 2.  A state agency that collects taxes or

10  regulates the activities of any profession, occupation, or

11  business and that has actual knowledge that a person has

12  violated one of the rules applicable to the payment of those

13  taxes or applicable to the profession, occupation, or business

14  or, with the exercise of due diligence, should have known of

15  the violation, is estopped from enforcing the rule against the

16  person if the state agency had actual or imputed knowledge of

17  the violation for a period of more than 1 year and did not

18  give the violator notice of the requirements of the rule

19  within that time.

20         Section 3.  This act does not apply to taxes,

21  penalties, fees, surcharges, or interest imposed by statute.

22         Section 4.  This act does not apply to rules directly

23  related to the practice of a profession, occupation, or

24  business subject to licensure by the state.

25         Section 5.  This act shall take effect upon becoming a

26  law.

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