FL H7125

Imposes a 100 percent penalty on dealers who willfully fail to collect taxes or fees after receiving written notice from the Department of Revenue, in addition to other penalties.

Establishes tiered criminal penalties for willful failure to collect taxes based on amounts: misdemeanor of the second degree for less than $300 (first offense), misdemeanor of the first degree for second offense, and felony of the third degree for third+ offenses; felony of the third degree for $300-$20,000; felony of the second degree for $20,000-$100,000; felony of the first degree for $100,000 or more.

Creates similar tiered criminal penalties for persons making false or fraudulent returns with intent to evade tax payment, removing prior provisions about failure to register or collect after notice.

Adds a new criminal penalty making it a felony of the third degree for any person to willfully fail to register as a dealer after receiving written notice from the Department of Revenue, defining "willful" as a voluntary and intentional violation of a known legal duty.

Requires the Department of Revenue to provide written notice of duties to collect taxes, register as a dealer, or collect specific taxes by personal service, registered mail, or both.