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April 17, 2026
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The Florida Statutes

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
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CHAPTER 220
PART X

TAX CRIMES

220.901
Willful and fraudulent acts.
220.903
Willful failure to pay over.
220.905
Aiding and abetting.