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STATE v. COOR

No. 14888.

740 S.W.2d 350 (1987)

STATE of Missouri, Plaintiff-Appellant, v. Michael J. COOR, Defendant-Respondent.

Missouri Court of Appeals, Southern District, Division Two.

Motion for Rehearing or Transfer Denied November 10, 1987.

Application to Transfer Denied December 15, 1987.

Attorney(s) appearing for the Case

William L. Webster, Atty. Gen., Byrona J. Kincanon, Asst. Atty. Gen., Jefferson City, for plaintiff-appellant.

Robert P. Warden, Joplin, for defendant-respondent.

HOGAN, Judge.

Defendant Michael J. Coor was charged with twenty-three (23) counts of failure to pay sales tax in violation of § 144.480, RSMo 1986.1 Upon defendant's motion, the trial court dismissed Counts One (I) through Twenty (XX) on the ground that § 144.510 denounces violations of §§ 144.010 through 144.510 as misdemeanors and prosecution of the offenses charged in Counts One (I) through Twenty (XX) was barred...

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