ROBERTS, Judge.
The defendant was licensed as a dealer in motor fuel. He admitted at the trial that from January 1, 1960 to October 31, 1960, he imported into the State of South Dakota taxable motor fuel in the amount of 128,062 gallons and that he incurred liability for taxes to the state in the approximate amount of $7,000. Defendant was charged in count I with failure and refusal under subsection (2) of SDC 13.1306 to pay over to the state the motor fuel taxes...
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