BOBBITT, Justice.
The purported warrants and the bills of indictment charge violations of G.S. § 105-236(7), misdemeanors. They allege these criminal offenses were committed by defendant on August 12, 1963, and on October 15, 1963, and on May 14, 1964, respectively, by the filing of false and fraudulent sales tax returns on these dates. The purported warrants were issued June 15, 1965, within two years after the alleged criminal offenses. The indictments were...
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