The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

View Entire Chapter

F.S. 206.11

206.11 Penalties.—

(1) Any false or fraudulent statement or report submitted under the fuel tax laws of this state and sworn to by a person knowing same to be false or fraudulent shall constitute perjury, and, upon conviction thereof, the person so convicted shall be punished as provided by law for conviction of perjury under s. 837.012.

(2) Any person:

(a) Who willfully refuses or neglects to make any statement, report, or return required by the provisions of this law;

(b) Who knowingly makes, or assists any other person in making, a false statement in a return or report or in connection with an application for refund of any tax;

(c) Who knowingly collects, or attempts to collect or causes to be paid to that person or to any other person, either directly or indirectly, any refund of such tax without being entitled to the same; or

(d) Who violates any of the provisions of part I or part II of this chapter, a penalty for which is not otherwise provided,

is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084; and, in addition thereto, the department may revoke or suspend the license of any violator. Each day or part thereof during which any person engages in business without being the holder of an uncanceled license as provided by part I or part II of this chapter shall constitute a separate offense within the meaning of this section. In addition to the penalty imposed by part I or part II of this chapter, the defendant shall be required to pay all fuel taxes, interest, and penalties due to the state. The penalties provided in this section shall be in addition to those provided for in s. 206.44.

History.—s. 1, ch. 70-995; s. 115, ch. 71-136; s. 92, ch. 81-259; s. 91, ch. 85-342; s. 72, ch. 87-6; s. 1065, ch. 95-147; s. 20, ch. 95-417; s. 34, ch. 2020-2.

F.S. 206.11 on Google Scholar

F.S. 206.11 on Casetext

Amendments to 206.11

Arrestable Offenses / Crimes under Fla. Stat. 206.11

Level: Degree
Misdemeanor/Felony: First/Second/Third

S206.11 1 - PERJURY - GIVE FALSE REPORT REQUIRED BY GAS TAX LAW - M: F

S206.11 2 - FRAUD - RENUMBERED. SEE REC # 9756 - F: T

S206.11 2a - TAX REVENUE - FAIL MAKE TAX RETURN REPORT STATEMENT - F: T

S206.11 2b - TAX REVENUE - ASSIST W FALSE TAX RETURN REPORT STMT - F: T

S206.11 2c - FRAUD - GAS TAX COLLECT UNENTITLED REFUND - F: T

S206.11 2d - TAX REVENUE - OTHER GAS TAX VIOLATION - F: T

Annotations, Discussions, Cases:

Cases from cite.case.law:

BARBOSA, v. UNITED STATES DEPARTMENT OF HOMELAND SECURITY,, 263 F. Supp. 3d 207 (D.D.C. 2017)

. . . on . the grounds of race, color, religion, nationality, sex, age, or economic status.” 44 C.F.R. § 206.11 . . . True, consistent with the text of § 5151(a), section 206.11(b) requires all FEMA personnel to “perform . . . But that is not all that section 206.11 commands. . . . Id. § 206.11(c). . . . Id. § 206.11(d). . . .

IN RE KRAZ, LLC, LLC, v., 570 B.R. 389 (Bankr. M.D. Fla. 2017)

. . . Debtor’s Ex. 109 at Ex. 4.15B; 6/13/16 Trial Tr. at p. 62, 11. 14-17; 6/20/16 Trial Tr. at p. 206.11. . . .

COLUMBUS REGIONAL HOSPITAL, v. FEDERAL EMERGENCY MANAGEMENT AGENCY,, 708 F.3d 893 (7th Cir. 2013)

. . . . § 206.11(b), which it reads as requiring FEMA to cover victims’ losses in an “equitable manner” and . . .

In Re FEMA TRAILER FORMALDEHYDE PRODUCTS LIABILITY LITIGATION., 583 F. Supp. 2d 758 (E.D. La. 2008)

. . . . § 206.11. Plaintiffs further reference the following public statement by Harvey E. . . . uninhabitable” is defined as meaning the “dwelling is not safe, sanitary or fit to occupy.” 44 C.F.R. 206.11 . . .

ASSOCIATION OF COMMUNITY ORGANIZATIONS FOR REFORM NOW ACORN v. FEDERAL EMERGENCY MANAGEMENT AGENCY FEMA, 463 F. Supp. 2d 26 (D.D.C. 2006)

. . . . §§ 206.11, 206.42(5). . . .

B. McWATERS, v. FEDERAL EMERGENCY MANAGEMENT AGENCY,, 436 F. Supp. 2d 802 (E.D. La. 2006)

. . . . § 206.11(b). . . . . § 206.11(b) mean only that FEMA must instruct its individual personnel to, in effect, “be fair,” places . . . provide notice of THA in violation of the Stafford Act Violation, 42 U.S.C. § 5151(a); 44 C.F.R. § 206.11 . . . As found in 42 U.S.C. § 5151(a) (see n. 23, supra) and 44 C.F.R. § 206.11(b). 44 C.F.R. § 206.11(b) states . . .

B. MCWATERS, v. FEDERAL EMERGENCY MANAGEMENT AGENCY,, 408 F. Supp. 2d 221 (E.D. La. 2005)

. . . See 44 CFR § 206.11(b). . . .

DIKEMAN v. NATIONAL EDUCATORS, INC. d b a L. a k a W. P. C. Ap-, 81 F.3d 949 (10th Cir. 1996)

. . . After some discovery, the plaintiffs tendered unconditional payment of $206.11, an amount they did not . . .

LOCKETT, v. FEDERAL EMERGENCY MANAGEMENT AGENCY, W. Jr., 836 F. Supp. 847 (S.D. Fla. 1993)

. . . . § 206.11. . . . equitable and impartial manner, without discrimination on the grounds of ... economic status." 44 C.F.R. § 206.11 . . .

St. CASH, Jr. v. STATE, 609 So. 2d 1356 (Fla. Dist. Ct. App. 1992)

. . . required tax returns and pay the taxes due is governed by the special criminal provisions in section 206.11 . . . Other offenses for violations of chapter 206 are provided in section 206.11. . . .

TERMINI, v. CALIFANO,, 611 F.2d 367 (2d Cir. 1979)

. . . cost-of-living increase in his social security benefits that increased his monthly non-SSI income to $206.11 . . .

TERMINI, v. A. CALIFANO, Jr., 464 F. Supp. 797 (W.D.N.Y. 1979)

. . . cost-of-living increase in his social security benefits, as a result of which his monthly income totalled $206.11 . . .

VELAZCO, v. A. MINTER,, 352 F. Supp. 1109 (D. Mass. 1973)

. . . It incorporates the substance of the proposed § 206.11 (which has been omitted) and requires a minimum . . .

ROCHESTER, v. L. INGRAM, Jr., 337 F. Supp. 350 (D. Del. 1972)

. . . It ineorporates the substance of the proposed § 206.11 (which has been omitted) and requires a minimum . . .

M. E. v., 38 T.C. 75 (T.C. 1962)

. . . The latest version of the American Law Institute’s Model Penal Code provides, at section 206.11 (1) thereof . . .