Attorney's Note

Under the Florida Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
misdemeanor of the first degreeup to 1 yearup to $1,000
For details, see Fla. Stat. § 775.082(4)(a)

Terms Used In Florida Statutes 192.105

  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01

(1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. § 6103, except in accordance with a proper judicial order or as otherwise provided by law for use in the administration of the tax laws of this state, and such information is confidential and exempt from the provisions of s. 119.07(1).
(2) Any person who violates the provisions of this section is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.