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The Florida Statutes

The 2018 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
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F.S. 220.805
220.805 Assessment of penalties.The penalties provided by this part shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes. Any reference in this chapter to the tax imposed by this chapter shall be deemed a reference to penalties provided by this part.
History.s. 19, ch. 71-359; s. 64, ch. 91-112.
Note.Former s. 214.42.