Florida § 220.901 - Willful and fraudulent acts.
Full text of Florida Florida Statutes § 220.901 — Willful and fraudulent acts., with citation guidance and answers to common questions.
§ 220.901. Willful and fraudulent acts.
Any taxpayer who is subject to the provisions of this chapter and who willfully fails to file a return or keep required books and records, files a fraudulent return, willfully violates any rule or regulation of the department, or willfully attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment thereof, is, in addition to other penalties, guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 220.901
What does Florida Statutes § 220.901 cover?
Section 220.901 ("Willful and fraudulent acts.") 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 § 220.901?
A common citation format is "Florida Statutes § 220.901" (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 § 220.901 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.