RULE NO.:RULE TITLE:
12A-16.008Public Use Forms
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made in accordance with subparagraph 120.54(3)(d)1., F.S., to the proposed amendments to Rule 12A-16.008, F.A.C., published in Vol. 39, No. 205, pp. 5261-5262, October 21, 2013, issue of the Florida Administrative Register that incorporate, by reference, updates to Form DR-15SWN (Instructions for DR-15SW Solid Waste and Surcharge Returns). In response to comments provided by the Joint Administrative Procedures Committee regarding the “Warning,” Page 3, Form DR-15SWN, changes have been made, so that, when adopted, the “Warning” will read:
Section 212.12(2), Florida Statutes (F.S.), provides in part for specific penalties for a taxpayer who:
- Willfully attempts in any manner to evade any tax, surcharge, or fee imposed or administered by Chapter 212, F.S., or the payment thereof - in addition to any other penalties provided by law, the taxpayer is liable for a specific penalty in the amount of 100 percent of the tax, surcharge, or fee, and commits a felony of the third degree, punishable as provided in Section 775.082, 775.083 or 775.084, F.S.
- Makes a false or fraudulent return with a willful intent to evade a tax or fee imposed or administered by Chapter 212, F.S. - in addition to the other penalties provided by law, the taxpayer is liable for a specific penalty of 100% of the tax bill or fee and upon conviction, for fine and punishment as provided in Section 775.082, 775.083 or 775.084, F.S.
