Category: Criminal Offenses · Statute: F.S. 213.29 · Source: Florida Legislature
Understanding Tax Evasion (Florida) in Florida
In Florida, tax evasion is a serious white-collar offense governed primarily by Section 213.29 of the Florida Statutes. Unlike federal income tax evasion, Florida tax evasion typically centers on state-level revenue streams, most notably sales and use tax, corporate income tax, communications services tax, and fuel taxes. The offense occurs when an individual or business owner willfully attempts to evade or defeat any tax administered by the Florida Department of Revenue. This can manifest as underreporting gross sales, maintaining dual sets of financial books, claiming fraudulent exemptions, or collecting sales tax from customers and intentionally failing to remit those funds to the state.
To secure a conviction under F.S. 213.29, the state must prove the element of willfulness, meaning the defendant acted with a specific intent to violate a known legal duty rather than making an honest accounting error. Because each fraudulent filing or period of non-compliance can be charged as a separate count, defendants often face multiple counts of third-degree felonies. Each individual violation carries a potential penalty of up to five years in state prison, alongside substantial court-ordered restitution, investigative costs, and a mandatory 100% civil penalty assessed by the Department of Revenue on the unpaid tax liability.
Bail and Pretrial Release for Florida Tax Charges
When an individual is arrested for tax evasion in Florida, the monetary value of the alleged evaded tax heavily influences the initial bail determination. Because these offenses are non-violent third-degree felonies, defendants without prior criminal records are typically eligible for standard monetary bond schedules. However, judges often view high-dollar tax fraud as a flight risk due to the potential availability of hidden financial assets. Consequently, the court may impose a "Nebbia" requirement on the bond, which legally obligates the defendant to prove that the funds used to pay the bail premium and collateral originate from legitimate, non-fraudulent sources before they can be released from custody.