Bill Amendment: FL S1066 | 2019 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Sales Tax Absorption

Status: 2019-05-03 - Died in Finance and Tax [S1066 Detail]

Download: Florida-2019-S1066-Senate_Committee_Amendment_915044.html

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       Florida Senate - 2019                        COMMITTEE AMENDMENT
       Bill No. SB 1066
       
       
       
       
       
       
                                Ì915044ÆÎ915044                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Commerce and Tourism (Baxley) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 78 and 79
    4  insert:
    5         Section 2. Subsection (2) of section 212.15, Florida
    6  Statutes, is amended to read:
    7         212.15 Taxes declared state funds; penalties for failure to
    8  remit taxes; due and delinquent dates; judicial review.—
    9         (2) Any person who, with intent to unlawfully deprive or
   10  defraud the state of its moneys or the use or benefit thereof,
   11  fails to remit taxes collected or absorbed under this chapter is
   12  guilty of theft of state funds, punishable as follows:
   13         (a) If the total amount of stolen revenue is less than
   14  $300, the offense is a misdemeanor of the second degree,
   15  punishable as provided in s. 775.082 or s. 775.083. Upon a
   16  second conviction, the offender is guilty of a misdemeanor of
   17  the first degree, punishable as provided in s. 775.082 or s.
   18  775.083. Upon a third or subsequent conviction, the offender is
   19  guilty of a felony of the third degree, punishable as provided
   20  in s. 775.082, s. 775.083, or s. 775.084.
   21         (b) If the total amount of stolen revenue is $300 or more,
   22  but less than $20,000, the offense is a felony of the third
   23  degree, punishable as provided in s. 775.082, s. 775.083, or s.
   24  775.084.
   25         (c) If the total amount of stolen revenue is $20,000 or
   26  more, but less than $100,000, the offense is a felony of the
   27  second degree, punishable as provided in s. 775.082, s. 775.083,
   28  or s. 775.084.
   29         (d) If the total amount of stolen revenue is $100,000 or
   30  more, the offense is a felony of the first degree, punishable as
   31  provided in s. 775.082, s. 775.083, or s. 775.084.
   32  
   33  ================= T I T L E  A M E N D M E N T ================
   34  And the title is amended as follows:
   35         Delete line 12
   36  and insert:
   37         revising a criminal penalty; amending s. 212.15, F.S.;
   38         providing a criminal penalty for the failure to remit
   39         absorbed sales taxes with certain intent; providing an
   40         effective