SB172,2,184 73.03 (62) To prepare and maintain a list of all persons who owe delinquent
5taxes, including interest, penalties, fees, and costs, to the department, in excess of
6$5,000, which are unpaid for more than 90 days after all appeal rights have expired;

---

1to post the names of persons from this list on the Internet at a site that is created and
2maintained by the department for this purpose; and to distribute the posted
3information to Internet search engines so the information is searchable. The
4Internet site shall list the name, address, type of tax due, and amount of tax due,
5including interest, penalties, fees, and costs for each person who has one of the
6delinquent taxpayer accounts, and the Internet site shall contain a special page for
7the persons who have the 100 largest delinquent taxpayer accounts. Except as
8otherwise provided in this subsection, the department shall update the Internet site
9on a quarterly basis, and shall send the updates to the Internet search engines. The
10department may not post on the Internet or distribute to Internet search engines the
11name of any person who has reached an agreement or compromise with the
12department, or the department of justice, under s. 71.92 and is in compliance with
13that agreement, regarding the payment of delinquent taxes, or the name of any
14person who is protected by a stay that is in effect under the Federal Bankruptcy Code;
15the Internet posting and Internet search engines shall be updated each business day,
16as defined in s. 562.01 (3m), to comply with these prohibitions. The department shall
17also publish in the official state newspaper, on a quarterly basis, the information it
18provides on its Internet site under this subsection.