(1) Upon demand of the department, the Department of Legal Affairs or any state attorney of any judicial circuit shall bring appropriate actions in the name of the state, or in the name of the Department of Revenue in the capacity of its office, for the recovery of the above-mentioned taxes, penalties, and interest, and judgment shall be rendered for the amount so found to be due together with costs. However, if it shall be found as a fact that such failure to pay was willful on the part of any terminal supplier, importer, exporter, or wholesaler, judgment shall be rendered for double the amount of the tax found to be due with costs. The department may employ an attorney at law to institute and prosecute proper proceedings to enforce payment of the fuel taxes provided for by the laws of this state and the penalties and interest provided for by part I or part II of this chapter and to fix the compensation for the services of said attorney at law.
(2) Any seller and purchaser convicted of conspiring to defraud the state of any tax imposed under this chapter may be held liable for the tax and any penalty and interest due on such tax.
History.—s. 5, ch. 16082, 1933; CGL 1936 Supp. 1167(66); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 11, 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 88, ch. 81-259; s. 86, ch. 85-342; s. 75, ch. 87-99; s. 14, ch. 95-417.
Note.—Former s. 207.09.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 206 - Motor and Other Fuel Taxes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.021 - Application for license; carriers.
206.022 - Application for license; terminal operators.
206.025 - Application by person whose license has been canceled; procedure.
206.027 - Licenses not assignable.
206.03 - Licensing of terminal suppliers, importers, exporters, and wholesalers.
206.04 - License number and cards; penalties.
206.05 - Bond required of licensed terminal supplier, importer, exporter, or wholesaler.
206.051 - Importer and exporter; credit authorization and bonding requirements.
206.052 - Export of tax-free fuels.
206.054 - Payment of taxes by importers.
206.06 - Estimate of amount of fuel taxes due and unpaid.
206.07 - Suits for collection of unpaid taxes.
206.075 - Department’s warrant for collection of unpaid taxes.
206.08 - Reports from persons who do not purchase tax-free motor fuel.
206.09 - Reports from carriers transporting motor fuel or similar products.
206.095 - Reports from terminal operators.
206.10 - Reports to be filed whether taxes due or not.
206.13 - Refund or credit of taxes erroneously paid or illegally collected.
206.14 - Inspection of records; audits; hearings; forms; rules and regulations.
206.15 - Fuel taxes a lien on property.
206.16 - Officer selling property.
206.17 - Department to furnish certificates of liens.
206.175 - Foreclosure of liens.
206.18 - Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.
206.199 - Transportation of motor fuel by pipeline or marine vessel.
206.20 - Transportation of motor fuel over public highways.
206.204 - Transportation of motor fuel by boats over the navigable waters of this state.
206.205 - Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.
206.21 - Trial of issues interposed by defense; sale, etc.
206.215 - Costs and expenses of proceedings.
206.22 - Restraining and enjoining violations.
206.23 - Tax; must be stated separately.
206.24 - Department and agents may make arrests, seize property, and execute warrants.
206.25 - Method for collection of tax cumulative.
206.27 - Records and files as public records.
206.28 - Exchange of information among the states.
206.404 - License requirements for retail dealers and resellers; penalty.
206.41 - State taxes imposed on motor fuel.
206.413 - Liability for tax; interstate agreement; penalties.
206.414 - Collection of certain taxes; prohibited credits and refunds.
206.416 - Change in state destination.
206.42 - Aviation gasoline exempt from excise tax; rocket fuel.
206.45 - Payment of tax into State Treasury.
206.46 - State Transportation Trust Fund.
206.47 - Distribution of constitutional fuel tax pursuant to State Constitution.
206.48 - Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.
206.485 - Tracking system reporting requirements.
206.49 - Invoice to show whether or not tax paid; liability.
206.56 - Unlawful use of tax collected; theft of state funds.
206.59 - Department to make rules; powers.
206.60 - County tax on motor fuel.
206.605 - Municipal tax on motor fuel.
206.606 - Distribution of certain proceeds.
206.608 - State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.
206.609 - Transfer of funds to the Agricultural Emergency Eradication Trust Fund.
206.61 - Municipal taxes, limited.
206.62 - Certain sales to United States tax-exempt; rules and regulations.
206.625 - Return of tax to municipalities, counties, and school districts.
206.626 - Refunds to ethanol dealers.
206.63 - Definitions; s. 206.64.
206.64 - Refunds on fuel used for agricultural or commercial fishing purposes.