PEOPLE v. SEVILLA

No. 86-2690.

174 Ill. App.3d 1090 (1988)

529 N.E.2d 645

THE PEOPLE OF THE STATE OF ILLINOIS, Plaintiff-Appellee, v. LEOTA L. SEVILLA, Defendant-Appellant.

Appellate Court of Illinois — First District (2nd Division).

Opinion filed September 6, 1988.


Attorney(s) appearing for the Case

Harvey M. Silets and William D. Seith, both of Silets & Martin, Ltd., of Chicago, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Shawn W. Denney, Solicitor General, and Terence M. Madsen and Michael J. Singer, Assistant Attorneys General, of Chicago, of counsel), for the People.


Reversed and remanded.

JUSTICE BILANDIC delivered the opinion of the court:

After a jury trial, defendant, Leota L. Sevilla, was convicted for failure to file a timely monthly sales tax return for the month of December 1984, and for failure to remit a tax payment of $34.91. The trial court entered judgment only on the failure to file charge because both charges are contained in the same section of the statute. (Ill. Rev. Stat. 1985, ch. 120, par. 442.) Although...

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