Florida § 212.085 - Fraudulent claim of exemption; penalties.
Full text of Florida Florida Statutes § 212.085 — Fraudulent claim of exemption; penalties., with citation guidance and answers to common questions.
§ 212.085. Fraudulent claim of exemption; penalties.
When any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which he or she claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s. 775.084.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 212.085
What does Florida Statutes § 212.085 cover?
Section 212.085 ("Fraudulent claim of exemption; penalties.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 212.085?
A common citation format is "Florida Statutes § 212.085" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 212.085 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.