§ 13-62. Failure or refusal to charge and collect.

Latest version.

Any person who conducts a business which is taxable under this article who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided, either by himself or through his agents or employees, shall be, in addition to being personally liable for the payment of the tax, guilty of a misdemeanor pursuant to F.S. § 125.0104(8) and of punishable as provided in F.S. §§ 775.082, 775.083, or 775.084.

(Ord. No. 77-7, § 5; Ord. No. 01-42, § 2, 1-14-02)

State law reference

Similar provisions, F.S. § 125.0104(8)(a).

                    
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