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2000 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 220 Income Tax Code  
PART X TAX CRIMES (ss. 220.901-220.905)
220.903   Willful failure to pay over.

220.903  Willful failure to pay over.--Any person who accepts money from a taxpayer that is due to the department, for the purpose of acting as the taxpayer's agent to make the payment to the department, but who willfully fails to remit such payment to the department when due or who purports to make such payment but willfully fails to do so because his or her check or other remittance fails to clear the bank or other depository against which it is drawn is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

History.--s. 19, ch. 71-359; s. 96, ch. 87-6; s. 79, ch. 91-112; s. 1193, ch. 95-147.

Note.--Former s. 214.61.

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