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STATE v. THAYER

No. 78-046.

118 N.H. 819 (1978)

THE STATE OF NEW HAMPSHIRE v. WILLIAM A. THAYER

Supreme Court of New Hampshire.

November 30, 1978.

Attorney(s) appearing for the Case

Edward F. Smith (Robert L. Hermann, Jr., orally), for the New Hampshire Department of Employment Security.

McLane, Graf, Greene, Raulerson & Middleton P.A., of Manchester (Charles A. DeGrandpre orally), for the defendant.

LAMPRON, C.J.

This case follows the defendant's convictions under RSA 282:14 F for knowingly failing, as a corporate officer, to pay the unemployment compensation contributions, RSA 282:6, and late filing fees, and interest charges, RSA 282:12 A, B, for the Tops N' Bottoms Corporation. After trial the Peterborough District Court (Brighton, J.) found the defendant guilty on both complaints. On one complaint, the department recommended that the defendant be imprisoned...

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