On June 9, 2007, at 1700 eastern daylight time, a Piper PA-38-112, N193BA, was substantially damaged during a forced landing in Jacksonville, Florida. The certificated commercial pilot and passenger were not injured. Visual meteorological conditions prevailed, and no flight plan was filed for the flight which originated at the Herlong Airport (HEG), Jacksonville, Florida. The local personal flight was conducted under 14 Code of Federal Regulations Part 91. According to the pilot, he originally departed from his home base at Craig Municipal Airport (CRG), Jacksonville, Florida, at 1630, and flew to HEG to practice takeoffs and landings. After three touch-and-go landings, the pilot departed for the return flight to CRG, during which he decided to fly over the beach. About 5 minutes into the flight, the airplane's engine began to "cough and sputter," and then lost power. The pilot stated he switched fuel tanks from the right to the left tank, turned the boost pump on, and attempted unsuccessfully to restart the engine. He then performed a forced landing to the beach, during which the airplane was substantially damaged. The pilot reported that the accident flight was the second flight since he completed an annual inspection of the airplane. Prior to the annual inspection, the airplane was not flown for 14 years. The airplane was last refueled on the morning of the accident with 20 gallons of fuel, and was then flown for approximately 90 minutes, prior to the accident flight. Examination of the airplane by a Federal Aviation Administration (FAA) inspector revealed that there were five gallons of fuel in the right fuel tank, and the left fuel tank was empty. No fuel was observed in the input line to the fuel pump, the output line from the fuel pump, or the gascolator. According to a representative from the aircraft manufacturer, the Piper PA-38-112 had two 16-gallon fuel tanks, 1 gallon of which was unusable in each tank. The airplane's engine consumed 9.5 gallons per hour at full power, 6.7 gallons per hour at 75 percent power, and 5.8 gallons per hour at 65 percent power. According to FAA records, the pilot held a commercial pilot certificate with ratings for airplane multi-engine land, airplane single-engine land, and instrument airplane. He also held an airframe and powerplant mechanic certificate. Weather reported at Jacksonville International Airport (JAX), at 1656, included calm winds, 10 miles visibility, few clouds at 5,000 feet, scattered clouds at 25,000 feet, temperature 35 degrees Celsius, dew point 19 degrees Celsius, and altimeter setting 29.84 inches mercury.