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STATE v. FAUL

Cr. No. 733.

300 N.W.2d 827 (1980)

STATE of North Dakota, Plaintiff and Appellee, v. Scott W. FAUL, Defendant and Appellant.

Supreme Court of North Dakota.

December 19, 1980.

Attorney(s) appearing for the Case

Robert W. Wirtz, Sp. Asst. Atty. Gen., State Tax Dept., Bismarck, and Gail H. Hagerty, Asst. State's Atty., Bismarck, for plaintiff and appellee; argued by Gail H. Hagerty.

Bickle, Coles & Snyder, Bismarck, for defendant and appellant; argued by James J. Coles, Bismarck.

SAND, Justice.

The defendant Scott Faul [Faul] appealed a county court with increased jurisdiction judgment of conviction resulting from a jury verdict finding him guilty of two counts of failure to file tax returns as required by § 57-38-45, North Dakota Century Code, for the years 1977 and 1978.

Faul had filed income tax returns (Form 37) with the State Tax Department for the years 1977 and 1978. Several spaces on both forms contained the notation ...

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