PER CURIAM.
REVERSED and REMANDED. See Dep’t of Revenue ex rel. Mash v. Ingram, 112 So.3d 169 (Fla. 1st DCA 2013). ROBERTS, WETHERELL, and MARSTILLER, JJ., concur.
DEPARTMENT OF REVENUE, Appellant, v. Shaun O. WIGNAL, Appellee
113 So. 3d 152
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