https://openjurist.org/state-code/fl/220/toc/XIV.220.X
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Chapter 220 — Income Tax Code
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TAXATION AND FINANCE
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INCOME TAX CODE
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TAX CRIMES
Fla. Stat. § 220.901
— Willful and fraudulent acts
Fla. Stat. § 220.903
— Willful failure to pay over
Fla. Stat. § 220.905
— Aiding and abetting