SECTION 197.301. Penalties.

Latest version.

1(1) 2The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral:
20(a) 21The person shall pay the total amount of deferred taxes and non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 49197.3632, 50and interest, which amount shall immediately become due.
58(b) 59The person shall be disqualified from filing a tax deferral application for the next 3 years.
75(c) 76The person shall pay a penalty of 25 percent of the total amount of deferred taxes, non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 109197.3632, 110and interest.
112(2) 113Any person against whom the penalties prescribed in this section have been imposed may appeal the penalties imposed to the value adjustment board within 30 days after the penalties are imposed.

History.-s. 11, ch. 77-301; s. 153, ch. 85-342; s. 162, ch. 91-112; s. 24, ch. 2011-151.

Note

Note.-Former s. 197.0173.

Bills Cite this Section:

None

Implemented Rule (11):

Cited by Court Cases:

None

                    
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