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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

Section 620

Citation
Section 620
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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This, however, is not an instance where we encounter overlapping criminal provisions. The legislature, in drafting chapter 297A and including a criminal enforcement mechanism, intended non-remittance of sales tax to be covered by what is now section 289A.63. Instead of allowing 609.445, a felony statute, to act as the enforcement mechanism for collecting and remitting sales tax funds, the 1967 legislature drafted a criminal penalty provision for failure to turn over sales tax funds and made the penalty a misdemeanor.