(1) The department may initiate random audits of sales or purchase records of any person, firm, or corporation for the purposes of determining compliance with this chapter. The person, firm or corporation shall make available all papers, books, accounts, documents and other business records necessary to sufficiently document gallonage certified to the department.

Terms Used In Florida Regulations 5J-20.074

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
    (2) Fraudulent reporting of information is a violation of Florida Statutes Chapter 527, and subject to penalties provided therein in addition to payment of the assessments due.
Rulemaking Authority Florida Statutes § 527.23(13). Law Implemented 527.055(3) FS. History-New 7-8-98, Formerly 5F-11.074.