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DEPARTMENT OF REVENUE, STATE OF FLORIDA v. DAVE MARLER BOATS, INC.
PER CURIAM.
AFFIRMED. On Appeal, see Department of Revenue v. Anderson, 389 So.2d 1034 (Fla. 1st DCA 1980); Davis v. Askew, 343 So.2d 1329 (Fla. 1st DCA 1977). On cross-appeal, see Rule 9.020(g), Fla.R.App.P.
ERVIN, J., LILES, WOODIE A. (Retired), and PEARSON, TILLMAN (Retired), Associate Judges, concur.