Summary


Emergency Rule 12BER20-7 amends Rule 12B-5.140, F.A.C., to replace the previous penalty amounts and schedule. The penalty is reduced to a flat fee of $2,500 for each month the proper notice is not included on the applicable source record or pump, from $10 per gallon or $1,000, whichever is greater, and which increased with subsequent violations by multiplying the penalty amount by the number of prior violations. This change will simplify audits and reduce the burden on the taxpayer but still hold the applicable parties accountable for notifying customers of the requirements for purchasing a dyed product.