Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2482
Barcode 960784
CHAMBER ACTION
Senate House
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04/19/2007 06:43 PM .
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11 The Committee on Finance and Tax (Haridopolos) recommended the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 On page 43, line 22, through
16 page 47, line 21, delete sections 22 and 23
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18 and insert:
19 Section 22. Paragraph (d) of subsection (2) of section
20 212.12, Florida Statutes, is amended to read:
21 212.12 Dealer's credit for collecting tax; penalties
22 for noncompliance; powers of Department of Revenue in dealing
23 with delinquents; brackets applicable to taxable transactions;
24 records required.--
25 (2)
26 (d) Any person who makes a false or fraudulent return
27 with a willful intent to evade payment of any tax or fee
28 imposed under this chapter; any person who, after the
29 department's delivery of a written notice to the person's last
30 known address specifically alerting the person of the
31 requirement to register the person's business as a dealer,
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2482
Barcode 960784
1 intentionally fails to register the business; and any person
2 who, after the department's delivery of a written notice to
3 the person's last known address specifically alerting the
4 person of the requirement to collect tax on specific
5 transactions, intentionally fails to collect such tax, shall,
6 unless first having brought a legal challenge in response to
7 such notice and in addition to the other penalties provided by
8 law, be liable for a specific penalty of 100 percent of any
9 unreported or any uncollected the tax bill or fee and, upon
10 conviction, for fine and punishment as provided in s. 775.082,
11 s. 775.083, or s. 775.084.
12 1. If the total amount of unreported or uncollected
13 taxes or fees is less than $300, the first offense resulting
14 in conviction is a misdemeanor of the second degree, the
15 second offense resulting in conviction is a misdemeanor of the
16 first degree, and the third and all subsequent offenses
17 resulting in conviction is a misdemeanor of the first degree,
18 and the third and all subsequent offenses resulting in
19 conviction are felonies of the third degree.
20 2. If the total amount of unreported or uncollected
21 taxes or fees is $300 or more but less than $20,000, the
22 offense is a felony of the third degree.
23 3. If the total amount of unreported or uncollected
24 taxes or fees is $20,000 or more but less than $100,000, the
25 offense is a felony of the second degree.
26 4. If the total amount of unreported or uncollected
27 taxes or fees is $100,000 or more, the offense is a felony of
28 the first degree.
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30 (Redesignate subsequent sections.)
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Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 2482
Barcode 960784
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 On page 3, lines 5-10, delete those lines
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5 and insert:
6 providing penalties; amending s. 212.14,
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