Chapter 213 — Chapter 213
52 sections in this chapter.
Fla. Stat. § 213.757 Willful failure to pay over funds or destruction of records by agent
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Any person who accepts money from a taxpayer that is due to the department, for the purpose of acting as the taxpayer’s agent to make the payment to the department, but who willfully fails to remit such payment to the department when due, commits a felony of the third degree, pun…
Fla. Stat. § 213.758 Transfer of tax liabilities
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(1) As used in this section, the term:(a) “Business” means any activity regularly engaged in by any person, or caused to be engaged in by any person, for the purpose of private or public gain, benefit, or advantage. The term does not include occasional or isolated sales or transa…