{"data":{"id":"us-fl/fla.-stat.-212.085","jurisdiction":"us-fl","citation":"Fla. Stat. § 212.085","heading":"Fraudulent claim of exemption; penalties.","body":"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.\nHistory.—s. 3, ch. 78-59; s. 86, ch. 87-6; s. 54, ch. 87-101; s. 18, ch. 92-320; s. 1115, ch. 95-147.","path":["CHAPTER 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0212/0212.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:21Z","sha256":"bbf8a77649eed51e68011d87b4eb6cd02d3192824591040c222c32edc0475fa7","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-212.084","next":"us-fl/fla.-stat.-212.09"},"notice":"GroundRules: Original legal text. Not legal advice."}