Florida State Tax Criminal Defense
Facing Florida state tax charges? Moffa Tax Law provides aggressive criminal tax defense to protect your rights and your future.
Strategic Criminal Defense for Florida State Sales Tax Charges
Being investigated or charged with a tax crime by the Florida Department of Revenue is a serious matter. These cases are not civil audits or administrative disputes—they are criminal prosecutions that can lead to felony convictions, large fines, and even jail time. In most cases, the charges involve allegations that a business collected Florida sales tax from customers but failed to remit it to the state.
At Moffa Tax Law, we focus exclusively on Florida state and local tax matters. We provide experienced and strategic Florida sales tax criminal defense to business owners and individuals charged with criminal sales tax violations in Florida state court. Our firm has extensive experience handling investigations and prosecutions initiated by the Florida Department of Revenue (FDOR) for alleged sales tax theft and related offenses.
Understanding Florida Sales Tax Crimes
In Florida, sales tax collected by a business is considered the property of the state. Under Florida Statutes § 212.15, failing to remit collected sales tax is treated as theft. The Florida Department of Revenue aggressively enforces this provision, and the consequences can be severe.
Common Florida sales tax crimes include:
- Failure to remit collected sales tax
- Filing false or fraudulent sales tax returns
- Sales tax theft exceeding felony thresholds
- Willful tax evasion or intent to defraud
Depending on the amount involved, charges can range from misdemeanors to first-degree felonies. The Florida Department of Revenue frequently targets small and mid-sized business owners across industries, including retail, restaurants, auto dealers, and service providers.
Our Florida sales tax criminal defense practice focuses on helping clients understand these charges and build strong, fact-based legal defenses to avoid prosecution or reduce exposure.
Florida Department of Revenue Investigators Are Not Auditors
If your business is contacted by the Florida Department of Revenue, it is critical to determine who is contacting you. FDOR criminal investigators are not auditors. They are not conducting a routine review of records or assessing additional tax. Their purpose is to gather evidence of a crime.
When FDOR investigators believe they have found sufficient evidence of criminal intent—such as willful failure to remit collected sales tax—they refer the case to the State Attorney’s Office for prosecution. At that point, the case becomes a criminal matter in Florida state court.
If you have received a subpoena, phone call, or visit from a Department of Revenue investigator, do not speak with them without legal counsel. Our firm represents clients in early-stage investigations and works to resolve cases before they escalate to formal charges.
Common Florida Sales Tax Criminal Scenarios
We regularly defend clients facing criminal charges or investigations involving:
Failure to Remit Sales Tax
Allegations that a business collected sales tax from customers but did not remit it to the state.
Criminal Referral After Audit
When a civil sales tax audit uncovers red flags, the case may be referred internally to the FDOR’s criminal investigation unit.
False Returns or Fraud Allegations
Charges may arise from filing materially false tax returns, underreporting taxable sales, or altering financial records.
Personal Liability for Business Owners
Florida law allows prosecutors to hold owners, officers, and responsible parties personally liable for tax-related crimes committed by a business entity.
Our Florida sales tax criminal defense attorneys represent both the business and its individual principals in defending these types of cases.
Penalties for Florida Sales Tax Crimes
Florida imposes harsh penalties for criminal sales tax violations. Penalties are based on the amount of unremitted tax:
- Less than $300: Misdemeanor (up to 1 year in jail)
- $300 to $20,000: Third-degree felony (up to 5 years in prison)
- $20,000 to $100,000: Second-degree felony (up to 15 years in prison)
- Over $100,000: First-degree felony (up to 30 years in prison)
Additional consequences include:
- Restitution orders
- Probation
- Revocation of business licenses or permits
- Permanent criminal record
- Damage to reputation and financial standing
Our goal in every Florida sales tax criminal defense case is to resolve criminal tax matters before they result in prosecution—or, if charges are filed, to aggressively challenge the case and pursue alternatives to conviction.
Early Intervention Can Prevent Criminal Charges
Many criminal tax cases begin with warning signs: a sales tax audit, repeated delinquencies, or an inquiry from the Department of Revenue. If you receive a letter, subpoena, or visit from an FDOR investigator, it is critical to act immediately.
Our firm provides early intervention strategies to:
- Prevent escalation from audit to criminal referral
- Address compliance issues through voluntary disclosure or repayment
- Engage with FDOR investigators without waiving your rights
- Negotiate resolution before charges are filed
When we become involved early, we are often able to resolve cases through administrative channels, civil settlements, or voluntary compliance agreements—avoiding criminal prosecution altogether.
Florida sales tax criminal defense refers to the legal representation of individuals charged with criminal violations of Florida’s sales and use tax laws. This typically involves defending against allegations by the Florida Department of Revenue (FDOR) that a business collected sales tax from customers but intentionally failed to remit it to the state. These are generally felony-level charges prosecuted in Florida state courts, not civil audit issues.
The most common Florida sales tax crimes include willful failure to remit collected tax, filing false sales tax returns, underreporting taxable sales, and using fraudulent schemes to evade tax obligations. These offenses fall under Section 212.15, Florida Statutes, and can result in misdemeanor or felony charges depending on the amount of unpaid tax and the taxpayer's conduct.
Sales tax crimes in Florida can lead to serious criminal penalties. Charges involving more than $300 in unremitted tax are prosecuted as felonies. Convictions may result in jail time, probation, restitution, fines, and a permanent criminal record. Even first-time offenders can face severe consequences. Florida sales tax criminal defense focuses on avoiding or minimizing these penalties through early legal intervention and strategic negotiation.
FDOR criminal investigations are often triggered by repeated delinquent returns, large discrepancies found during audits, anonymous tips, or suspicious filing patterns. Once the FDOR believes there may be willful misconduct, the case is referred to the Department’s Criminal Investigations Unit. These cases are then often forwarded to the State Attorney’s Office for prosecution. Our firm helps businesses respond appropriately and intervene before charges are filed.
No. FDOR criminal investigators are not tax auditors. Their job is not to assess tax liability but to gather evidence of criminal conduct. If you’ve been contacted by an FDOR investigator, you are likely under suspicion of a tax crime. Anything you say can be used against you. Contact a Florida sales tax criminal defense attorney immediately before responding.
If an FDOR criminal investigator contacts you, do not speak with them until you consult with an attorney. These investigators are trained to build criminal cases—not to help you resolve a tax balance. Our firm represents clients during the investigation phase to protect their rights and prevent unnecessary self-incrimination.
Yes. While many audits are civil, they can uncover red flags—such as unreported cash sales, falsified documents, or repeated underreporting—that trigger a criminal referral. If an auditor believes there is willful intent to evade tax, the case may be referred to the FDOR’s Criminal Investigations Unit. We assist clients during audits to help prevent this outcome.
Yes. Florida treats unremitted sales tax as theft of state funds. If you collect tax from customers and fail to remit it, you could be charged with a felony. Jail time is a possibility, especially for amounts exceeding $20,000. Effective Florida sales tax criminal defense seeks to resolve these cases without incarceration, often through restitution, settlements, or alternative outcomes.
Under Florida law, the thresholds for felony charges are:
- Over $300 = Third-degree felony
- Over $20,000 = Second-degree felony
- Over $100,000 = First-degree felony
These thresholds apply to the total amount of unremitted tax during a given time period. The penalties escalate with the amount involved, and prior offenses can make things worse.
Yes. Florida law permits the state to hold officers, owners, and responsible parties personally liable for sales tax crimes committed by the business. You don’t have to be the bookkeeper or tax preparer—if you had authority over finances or tax reporting, you could be charged. We defend both businesses and individuals in these cases.
Possibly. If the FDOR criminal investigation results in a formal charge, a warrant may be issued for your arrest. However, with early legal intervention, our firm is often able to negotiate voluntary appearances or avoid arrest altogether. In many cases, we resolve matters before they reach the prosecution stage.
Repayment alone does not guarantee the state won’t pursue charges. However, voluntary repayment before charges are filed can significantly improve your chances of avoiding prosecution. Our firm often negotiates payment plans or restitution as part of pre-charge resolution efforts.
Early intervention means retaining legal counsel before charges are filed. This allows your attorney to engage with the FDOR, clarify misunderstandings, provide documentation, and pursue resolution outside of criminal court. Many Florida sales tax criminal defense cases are successfully resolved without formal prosecution because of early legal action.
Yes. Many Florida sales tax criminal cases are resolved through diversion, plea negotiations, or dismissal. Going to trial is not always necessary. Our goal is to resolve the case as early and favorably as possible—ideally without a conviction, and certainly without jail time whenever possible.
The timeline varies. Investigations can take months or longer before charges are filed. Once in court, cases may last several months depending on complexity, jurisdiction, and whether a resolution is reached early. Our firm works to move cases forward strategically while protecting your rights.
Yes—but you should proceed carefully. Continued noncompliance or communication with investigators can worsen your legal position. It’s essential to bring your business into compliance quickly and avoid speaking to the state without counsel. We help clients stabilize operations while addressing legal exposure.
Yes. The Florida Department of Revenue often publishes press releases and online updates about criminal convictions for tax crimes. These announcements may include names, business details, and charges. Avoiding public exposure is another reason why early, discreet resolution is critical.
Yes. We represent clients in state criminal proceedings across Florida, including in Miami-Dade, Broward, Palm Beach, Orange, Hillsborough, and Leon counties. Because these are state-level tax cases, we regularly appear in multiple jurisdictions.
You need both—but ideally in one. Florida sales tax criminal defense requires a deep understanding of both criminal procedure and Florida’s sales tax laws. Most criminal defense attorneys do not have sales tax experience, and most tax lawyers don’t handle criminal cases. We focus exclusively on Florida tax and have experience in both arenas.
If you’re facing a Florida sales tax criminal investigation or have been charged with theft of tax, contact Moffa Tax Law for a confidential consultation. We’ll review your case, explain your rights, and help you plan the best path forward. Time is critical—early legal representation makes all the difference.
- (954) 800-4138
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Trade Centre South, Suite 930A
100 W Cypress Creek Rd. Fort Lauderdale, FL 33309 - [email protected]
Schedule a Confidential Consultation
If you or your business is under investigation by the Florida Department of Revenue for alleged sales tax violations, don’t wait until charges are filed. Contact Moffa Tax Law today to schedule a confidential consultation.
