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2002 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 220 INCOME TAX CODE  
PART X TAX CRIMES (ss. 220.901-220.905)
220.901   Willful and fraudulent acts.

220.901  Willful and fraudulent acts.--Any taxpayer who is subject to the provisions of this chapter and who willfully fails to file a return or keep required books and records, files a fraudulent return, willfully violates any rule or regulation of the department, or willfully attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment thereof, is, in addition to other penalties, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.--s. 19, ch. 71-359; s. 95, ch. 87-6; s. 62, ch. 87-101; s. 78, ch. 91-112; s. 25, ch. 91-224.

Note.--Former s. 214.60.

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