(1) Except as provided in s. 210.16(6), whoever knowingly omits, neglects, or refuses to comply with any duty imposed upon him or her by this part, or to do or cause to be done any of the things required by this part, or does anything prohibited by this part shall, in addition to any other penalty provided in this part, be liable for a fine of $1,000 or five times the retail value of the cigarettes involved, whichever is greater.
(2) Whoever fails to pay any tax imposed by this part at the time prescribed by law or rules shall, in addition to any other penalty provided in this part, be liable for a penalty of five times the unpaid tax due.
History.—s. 11, ch. 2005-228; s. 2, ch. 2012-72.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 210 - Tax on Tobacco Products
Part I - Tax on Cigarettes (Ss. 210.01-210.22)
210.011 - Cigarette surcharge levied; collection.
210.02 - Cigarette tax imposed; collection.
210.021 - Payment of taxes by certified check or electronic funds transfer.
210.03 - Prohibition against levying of cigarette taxes by municipalities.
210.04 - Construction; exemptions; collection.
210.05 - Preparation and sale of stamps; discount.
210.06 - Affixation of stamps; presumption.
210.08 - Bond for payment of taxes.
210.09 - Records to be kept; reports to be made; examination.
210.095 - Mail order, Internet, and remote sales of tobacco products; age verification.
210.10 - General powers of the Division of Alcoholic Beverages and Tobacco.
210.11 - Refunds; sales of stamps and payment of tax.
210.12 - Seizures; forfeiture proceedings.
210.13 - Determination of tax on failure to file a return.
210.14 - Warrant for collection of taxes.
210.151 - Initial temporary cigarette permits.
210.16 - Revocation or suspension of permit.
210.161 - Examination of records.
210.18 - Penalties for tax evasion; reports by sheriffs.
210.1801 - Exempt cigarettes for members of recognized Indian tribes.
210.19 - Records to be kept by division.
210.20 - Employees and assistants; distribution of funds.
210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.