The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 215
FINANCIAL MATTERS: GENERAL PROVISIONS

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F.S. 215.05

215.05 Department of Financial Services to certify accounts of delinquents.—When any revenue officer or other person accountable for public money shall neglect or refuse to pay into the treasury the sum or balance reported to be due to the state, upon the adjustment of that person’s account, the Department of Financial Services shall immediately hand over to the state attorney of the proper circuit the statement of the sum or balance certified under its seal of office, so due; and the state attorney shall institute suit for the recovery of the same, adding to the sum or balance stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment is obtained thereon, and an interest of 8 percent per annum from the time of the delinquent’s receiving the money until it shall be paid into the State Treasury.

History.—s. 1, Feb. 10, 1832; RS 408; GS 600; RGS 1035; CGL 1346; ss. 12, 35, ch. 69-106; s. 1138, ch. 95-147; s. 197, ch. 2003-261.

F.S. 215.05 on Google Scholar

F.S. 215.05 on Casetext

Amendments to 215.05

Arrestable Offenses / Crimes under Fla. Stat. 215.05

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 215.05.

Annotations, Discussions, Cases:

Cases from cite.case.law:

FRAZIER, v. HSBC MORTGAGE SERVICES, INC., 401 F. App'x 436 (11th Cir. 2010)

. . . cycle, Plaintiffs total finance charges, based on a 6% annual percentage rate of interest, would be $215.05 . . . lists the first “annual percentage rate” of 6%, a 31-day billing cycle, and a “finance charge” of $215.05 . . . Each of the monthly statements dated after September 2006 contains a “finance charge” of $215.05 or less . . . The “total finance charge” listed on each of those statements is $215.05 or less, making it clear that . . . charge by 31 days in the billing cycle to get the total finance charge for the 31-day billing cycle ($215.05 . . .

NEW SEA ESCAPE CRUISES, LTD. v. FLORIDA DEPARTMENT OF REVENUE,, 823 So. 2d 161 (Fla. Dist. Ct. App. 2002)

. . . This agreement was a lease or license and taxable under section 215.05. . . .

MERCK CO. INC. v. UNITED STATES,, 24 Cl. Ct. 73 (Cl. Ct. 1991)

. . . Europe MEAANZ Latin America Far East **1975 235.46 189.46 220.80 175.80 1976 222.39 188.57 215.05 168.09 . . .

D. NUTT, v. DRUG ENFORCEMENT ADMINISTRATION, 916 F.2d 202 (5th Cir. 1990)

. . . Lucas, Moore's Federal Practice ¶ 215.05 at 1512 (2d ed.1990) (footnotes omitted) (citing, inter alia . . .

UNITED STATES v. CITY AND COUNTY OF SAN FRANCISCO, In DAVIS, In v. CITY AND COUNTY OF SAN FRANCISCO, In, 748 F. Supp. 1416 (N.D. Cal. 1990)

. . . Marshall 1979 170 25.30 4,301.00 [ 215.05] 4,085.95 8,171.90 M. . . .

GLOVER, v. JOHNSON,, 531 F. Supp. 1036 (E.D. Mich. 1982)

. . . $33.31 x 17 hours = $ 566,27 1977 41.92 x 116.75 = 4,894.16 1978 56.86 x 203 = 11,542,58 1979 61.69 x 215.05 . . .

In FIVE DAMES, INCORPORATED a k a, 14 B.R. 143 (Bankr. S.D. Fla. 1981)

. . . . § 215.05. However, this provision has no application to the tax on leases. . . .

H. v., 60 T.C. 300 (T.C. 1973)

. . . OO Total_ 257, 215.05 Petitioner did not assume substantial liabilities as a result of the settlement . . .

UNITED STATES, v. NEHEMIAH WILLIAMS, U. S., 2 C.M.A. 430 (C.M.A. 1953)

. . . The accused was convicted by general court-martial in California of unlawful entry and larceny of $215.05 . . . That evening, the mess steward counted the day’s cash receipts, a total of $215.05, and placed the money . . .

SMITH v. UNITED STATES, 112 F.2d 217 (D.C. Cir. 1940)

. . . They found on his person $215.05 in cash, including four of the marked coins which Best had used in his . . .