THE TAMPA GAS COMPANY, A FLORIDA CORPORATION,
v.
W. S. SPARKMAN, AS TAX ASSESSOR OF HILLSBOROUGH COUNTY, FLORIDA, ANTHONY SCHLEMAN, AS TAX COLLECTOR OF HILLSBOROUGH COUNTY, FLORIDA, AND J. M. LEE, AS COMPTROLLER OF THE STATE OF FLORIDA
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The court held that the statutory penalty for failing to make a tax return is constitutional and does not violate state or federal provisions regarding taxation and rights.
The petitioner challenged a statute imposing a 10% penalty for failure to file a tax return. The lower court upheld the statute.…
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Section 34, Chapter 20723, Acts 1941, provides;
“Any person who fails to make a tax return as required *178by this Act shall pay as a penalty, in addition to and as part of the tax a sum equal to 10% of the tax found to be due. . .”
On petition for certiorari under Rule 34 we review an order of the lower court upholding the statute. The question is whether the quoted part of the statute is in contravention of Sec. 1 of Art. IX, Constitution of Florida, Sec. 12, Declaration of Rights, Constitution of Florida, or Sec. 1 of XIV Amendment to the Constitution of the United States.
The Legislature shall provide sufficient revenue to defray the expenses of the State. Sec. 2, Art. IX, Constitution of Florida. Pursuant to such duty the Legislature shall provide a uniform and equal rate of taxation based upon a just valuation. Sec. 1, Art. IX, Florida Constitution. These mandatory duties invest the Legislature with power to levy taxes and such power necessarily carries the power to fix reasonable penalties to insure the collection of same.
Petitioner relies on our opinion, Colonial Inv. Co. v. Nolan, 100 Fla. 1349, 131 So. 178.
Here, a different case is presented. The penalty does not augment the valuation. It is imposed for neglect to perform a duty. The Legislature may require the owners of property to return their property for taxation. The property owner may avoid the penalty by discharging his lawful duty. So long as the penalty is not unreasonable or arbitrary it will be upheld.
We find the challenged statute not in conflict with the State or Federal Constitution, hence petition for certiorari is denied.
BUFORD, C. J., TERRELL, BROWN, CHAPMAN, THOMAS and SEBRING, JJ., concur.
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Mariani v. Schleman, 94 So. 2d 829 (Fla. 1957)…reof or was deprived of an opportunity to contest the assessment before the Equalization Board. Arundel Corporation v. Sproul, 136 Fla. 167, 186 So. 679; Amos v. Jacksonville Realty & Mortgage Co., 77 Fla. 403, 81 So. 524; Tampa Gas Co. v. Sparkman, 153 Fla. 177, 14 So. 2d 196; Sanders v. State ex rel. Shamrock Properties, Fla.1950, 46 So. 2d 491. By Section 200.02, Florida Statutes, F.S.A., the County Tax Assessor is authorized to correct any erroneous omissions or commissions in the tangible personal pro…
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Dominion Land & Title Corp. v. Dep't OF Revenue, 320 So. 2d 815 (Fla. 1975)…. 775, 219 S.W. 2d 6 (1949). . Faircloth v. Mr. Boston Distiller Corp., 245 So. 2d 240, 249 (Fla.1970) ; Gray v. Central Florida Lumber Co., 104 Fla. 446, 140 So. 320, 323 (1932). . Gaulden v. Kirk, supra, Note 4. . Tampa Gas Company v. Sparkman, 153 Fla. 177, 14 So. 2d 196 (1943). . McLin, supra, Note 4. . Supra, Note 6. . Trustees of Internal Improvement Fund v. Claughton, 86 So. 2d 775 (Fla.1956). . Greenhut Construction Co. v. Henry A. Knott, Inc., 247 So. 2d 517 (Fla.App.1971) ; Jefferson Nation…
Authorities Cited
- Colonial Inv. Co. v. Nolan, 100 Fla. 1349 (Fla. 1930)