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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

State v. Larson, 605 N.W.2d 706 (2000)

Citation
State v. Larson, 605 N.W.2d 706 (2000)
Parent Document
State v. Larson, 605 N.W.2d 706 (2000)
Jurisdiction
Minnesota (state)
Effective Date
2000-02-03

Other Sections in This Document (127)

Full Text

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Appellant raises several challenges to his conviction for failure to pay over state funds in violation of Minn.Stat. § 609.445 (1998). As an initial matter, we note that it is plainly illegal for a retailer to collect sales tax and to fail to pay the tax over to the state. Minnesota Statutes § 289A.63, subd. 1(b) (1998) provides: