Florida Florida Statutes

§ 213.29 — Failure to collect and pay over tax or attempt to evade or defeat tax

FS § 213.29Ch. 213

Statute text

Any person who is required to collect, truthfully account for, and pay over any tax enumerated in chapter 201, chapter 206, or chapter 212 and who willfully fails to collect such tax or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat such tax or the payment thereof; or any officer or director of a corporation who has administrative control over the collection and payment of such tax and who willfully directs any employeefn, work-paper retention and access, and reporting; and

(e)Requirements for conducting certified audits and for review of agreed-upon procedures.

Legislative history

s. 1, ch. 98-95; s. 3, ch. 2002-171; s. 36, ch. 2002-218; s. 40, ch. 2003-254.