The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.44

206.44 Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.—

(1) If any person fails to make a report or pay the taxes due as required by this chapter, the department shall add a penalty in the amount of 10 percent of any unpaid tax if the failure is for not more than 1 month, with an additional 10 percent of any unpaid tax for each additional month or fraction thereof during which the failure continues. However, such penalty may not exceed 50 percent in the aggregate of any unpaid tax. Furthermore, in no event may the penalty assessed be less than $10. The department shall collect the tax, together with the penalty and costs, in the same manner as other delinquent taxes are collected.

(2) Any payment that is not received by the department on or before the due date as provided in s. 206.43 shall bear interest at the rate of 1 percent per month, from the date due until paid. Interest on any delinquent tax shall be calculated beginning on the 21st day of the month for which the tax is due, except as otherwise provided in this part.

History.—s. 2, ch. 15659, 1931; CGL 1936 Supp. 1167(17); s. 2, ch. 24308, 1947; s. 11, ch. 25035, 1949; s. 7, ch. 63-253; s. 1, ch. 63-302; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 1, ch. 72-65; s. 6, ch. 76-261; s. 7, ch. 81-178; s. 5, ch. 83-137; s. 107, ch. 85-342; s. 11, ch. 86-152; s. 75, ch. 87-6; s. 45, ch. 87-101; s. 12, ch. 92-320; s. 47, ch. 95-417; s. 8, ch. 97-54.

Note.—Former s. 208.07.

F.S. 206.44 on Google Scholar

F.S. 206.44 on Casetext

Amendments to 206.44

Arrestable Offenses / Crimes under Fla. Stat. 206.44

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.44.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In MARKET CENTER EAST RETAIL PROPERTY, INC., 433 B.R. 335 (Bankr. D.N.M. 2010)

. . . escrow balances and paid all accrued scheduled and default interest, late fees of $13,133.48, and a $206.44 . . . These total $1,012,242.20, which is $206.44 less than the amount on deposit January 1, 2009. . . . Debtor Exhibit L shows a miscellaneous advance in the amount of $206.44. . . . .

In ALLIANCE HEALTH OF FORT WORTH, INC. v. L. P., 240 B.R. 699 (N.D. Tex. 1999)

. . . the amount of $44,289.92,' penalties in the amount of $33,875.67 and interest in the amount of $10,-206.44 . . .

GRAHAM, Ar v. FEDERAL EMERGENCY MANAGEMENT AGENCY, IX,, 149 F.3d 997 (9th Cir. 1998)

. . . . § 206.44, and "imposes binding obligations” on the FSM with regard to its receipt of funds for "damage . . .

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

. . . The penalties provided in this section shall be in addition to those provided for in s. 206.44. . . .

CALIFORNIA v. ARIZONA, 452 U.S. 431 (U.S. 1981)

. . . N 49°48'54" W 206.44 feet; 179. N 71°14'37" W 266.43 feet; 180. N 67°56'20" W 72.52 feet; 181. . . . N 49°48'54" W 206.44 feet; 179. N 71°14/37" W 266.43 feet; 180. N 67°56'20" W 72.52 feet; 181. . . .

In GREENLY ASSOCIATES FINANCIAL SERVICES COMPANY, v. GREENLY, 7 B.R. 9 (Bankr. D. Del. 1980)

. . . the agreement between William Allen Greenly and Associates dated October 11,1977 and the balance of $206.44 . . .