AA 07-07 Criminal Violations

Margarita Alfaro Local Business Activities

Tourist Development Tax
Administrative Advisory Number 07-07

SUBJECT: Criminal Charges Related to Investigations

ISSUE: Identifying All Applicable Criminal Violations

DATE: June 13, 2007

Criminal violations contained in F.S. 212, 125 and 213 apply to the administration of tourist development taxes. Those who fail to comply regarding the collection and remission of tourist development tax, the making of returns, the keeping of books, records and accounts and compliance with the rules and regulations of the Department of Revenue are subject to the applicable criminal penalties listed on the accompanying spreadsheet.*

Criminal Penalties

FLORIDA STATUTECHARGEAMOUNT STOLENDEGREE FEL. / MISD.
125.0104 (8)(a)FAILURE TO CHARGE AND COLLECT TDTM-1
125.0104 (8)(b)ADVERTISING THAT YOU WILL ABSORB TAXM-1
212.12 (2)(c)FAILURE TO FILE SIX CONSECUTIVE RETURNSF-3
212.12 (2)(d)(1)FILING FALSE TDT RETURN<$300M-2
SECOND OFFENSE<$300M-1
THIRD OFFENSE<$300F-3
212.12 (2)(d)(2)FILING FALSE TDT RETURN$300 BUT <$20,000F-3
212.12 (2)(d)(3)FILING FALSE TDT RETURN$20,000 BUT <$100,000F-2
212.12 (2)(d)(4)FILING FALSE TDT RETURN$100,000 OR >F-1
212.12 (2)(e)EVADING PAYMENT OF TDT TAXF-3
212.12 (13)FAILURE TO KEEP AND MAINTAIN RECORDSM-2
SECOND OFFENSEM-1
DESTRUCTION OF RECORDSF-3
212.13 (1)REFUSING TO PERMIT EXAMINATION OF BOOKS AND RECORDSM-1
212.13 (1)DESTRUCTION OF BOOKS AND RECORDSF-3
212.13 (2)FAILURE TO MAINTAIN RECORDS OF LEASED PERSONAL PROPERTYM-1
212.13 (2)DESTRUCTION OF RECORDSF-3
212.15 (2)(a)THEFT OF STATE FUNDS<$300M-2
SECOND OFFENSE<$300M-1
THIRD OFFENSE<$300F-3
212.15 (2)(b)THEFT OF STATE FUNDS$300 BUT <$20,000F-3
212.15 (2)(c)THEFT OF STATE FUNDS$20,000 BUT <$100,000F-2
212.15 (2)(d)THEFT OF STATE FUNDS$100,000 OR >F-1
213.757FIDUCIARIES FAILUE TO REMIT TAXESF-3
213.757FIDUCIARIES DESTRUCTION OF RECORDSF-3

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*Florida Statutes 125.0104 (1) (a), (10) (c) and 212.03 (2).