212.085 Fraudulent claim of exemption; penalties.
94 words·~1 min read·
/fl/title-xiv/chapter-212/212-085A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in s. 775.082 , s. 775.083 , or s. 775.084 .