Should any railroad, railroad terminal company, private car line or freight line and equipment company fail to make complete and correct returns required herein when due, or should the return not be received, the Department shall assess the same and apply penalties in the manner provided for county property appraisers in Fl. Admin. Code R. 12D-8.005
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented Florida Statutes § 193.072. History-New 11-9-76, Formerly 12D-2.10.