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. 206.94

206.94 Department may estimate diesel fuels sold or used.—When any person neglects or refuses to file any report as required by s. 206.91 or files an incorrect or fraudulent report, the department shall determine, after investigation, the number of gallons of diesel fuels with respect to which the person has incurred liability under this part for any particular period and fix the amount of taxes due and payable thereon, to which taxes due shall be added the penalties and interest imposed by s. 206.44 as a penalty for the default of such person. The department may settle or compromise such penalties pursuant to s. 213.21.

History.—s. 10, ch. 19446, 1939; CGL 1940 Supp. 1167(112); s. 11, ch. 26718, 1951; s. 7, ch. 63-253; s. 1, ch. 63-301; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 7, ch. 76-261; s. 8, ch. 81-178; s. 10, ch. 83-137; s. 17, ch. 89-356; s. 86, ch. 95-417.

Note.—Former s. 209.10.

F.S. 206.94 on Google Scholar

F.S. 206.94 on Casetext

Amendments to 206.94

Arrestable Offenses / Crimes under Fla. Stat. 206.94

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.94.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BELCHER OIL COMPANY, v. STATE DEPARTMENT OF REVENUE,, 382 So. 2d 793 (Fla. Dist. Ct. App. 1980)

. . . or nonpayment of the tax does not authorize the Department to excuse the penalty required by Section 206.94 . . . We find no such language with respect to penalties under Section 206.94(1). . . .