2012 Florida Statutes
TITLE XIV — TAXATION AND FINANCE
Chapter 211 — TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS
PART II — TAX ON SEVERANCE OF SOLID MINERALS
211.335 — Tax crimes; punishment for violation of this part.
211.335 Tax crimes; punishment for violation of this part.—
(1) Any person who willfully fails to file a return or keep books and records on production of taxable products, or who files a grossly false or fraudulent return, or who willfully fails or refuses to produce books and records, or who willfully violates any provision of this part, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(2) Any person who fails to make remittance of the tax as required by this part, or who purports to make payments due under this part but willfully fails to do so because the remittance fails to clear the bank or depository institution 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. 98, ch. 87-6.
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