§ 14-23. Penalty for nonpayment.  


Latest version.
  • Any person who engages in any business, occupation, or profession covered by this article, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt, is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.

(Code 1993, ch. 3, § 2.03)

State law reference

Similar provisions, F.S. § 205.053(3).