2011 Florida Statutes 201.20 – Penalties for illegally avoiding tax on notes Current as of: 2011 | Check for updates | Other versions Any person using the provisions of s. 201.09 to avoid the payment of any tax justly due is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. s. 4, ch. 19068, 1939; CGL 1940 Supp. 7473(7a); s. 107,