Fla. Stat. § 213.305
Except for violations for which the period of time for bringing an action or enforcing a lien has expired prior to July 1, 1988, the penalties provided by ss. 49-98 of chapter 87-6, Laws of Florida, are applicable to the failure to pay taxes which are due before and remain unpaid on July 1, 1988.
History.--s. 108, ch. 87-6.