SECTION 206.56. Unlawful use of tax collected; theft of state funds.
Latest version.
1(1) 2Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit therefrom, or appropriate the funds to his or her own use or to the use of any person not entitled thereto, commits theft of state funds.
67(2)(a) 68If the total amount of revenue involved is $100,000 or more, the offense is a felony of the first degree, punishable as provided in s. 94775.082, 95s. 96775.083, 97or s. 99775.084100.
101(b) 102If the total amount of revenue involved is $20,000 or more, but less than $100,000, the offense is a felony of the second degree, punishable as provided in s. 133775.082, 134s. 135775.083, 136or s. 138775.084139.
140(c) 141If the total amount of revenue involved is $300 or more, but less than $20,000, the offense is a felony of the third degree, punishable as provided in s. 171775.082, 172s. 173775.083, 174or s. 176775.084177.
178(d) 179If the total amount of revenue involved is less than $300, the offense is a misdemeanor of the second degree, punishable as provided in s. 204775.082205or s. 207775.083208. However, any person who commits theft of state funds involving less than $300 and who has previously been convicted of any theft of state funds is guilty of a misdemeanor of the first degree, punishable as provided in s. 248775.082249or s. 251775.083252. Any person who commits theft of state funds involving less than $300 and who has previously been convicted two or more times of any theft of state funds is guilty of a felony of the third degree, punishable as provided in s. 295775.082, 296s. 297775.083, 298or s. 300775.084301.
History.-s. 15, ch. 15659, 1931; CGL 1936 Supp. 7254(1); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 110, ch. 85-342; s. 78, ch. 87-99; s. 15, ch. 91-112; s. 1081, ch. 95-147; s. 54, ch. 95-417.
