(1) Any officer, agent, or representative of any such person who receives any payment for the furnishing of the things or the services above mentioned without first complying with the provisions of this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(2) Any person who willfully violates or fails to comply with any of the provisions of this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
History.—s. 4, ch. 15658, 1931; CGL 1936 Supp. 7455(3); s. 108, ch. 71-136; s. 69, ch. 87-6; s. 42, ch. 87-101; s. 15, ch. 91-224.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 203 - Gross Receipts Taxes
203.001 - Combined Rate for Tax Collected Pursuant to Ss. 202.12(1)(a) and 203.01(1)(b).
203.0011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
203.01 - Tax on Gross Receipts for Utility and Communications Services.
203.0111 - Application of Tax Increase.
203.02 - Powers of Department of Revenue.
203.04 - Construction of Laws Granting Exemptions or Exceptions.
203.06 - Interest on Delinquent Payments.
203.07 - Settlement or Compromise of Penalties and Interest.