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PEOPLE v. DRY LAND MARINA, INC.

Docket No. 98771.

175 Mich. App. 322 (1989)

437 N.W.2d 391

PEOPLE v. DRY LAND MARINA, INC

Michigan Court of Appeals.

Decided February 23, 1989.

Attorney(s) appearing for the Case

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and E. David Brockman and Paul L. Bricker, Assistant Attorneys General, for the people.

Warner, Norcross & Judd (by Harold S. Sawyer and Steven J. Vander Ark), for defendant on appeal.

Before: SULLIVAN, P.J., and MacKENZIE and G. SCHNELZ, JJ.

MacKENZIE, J.

Dry Land Marina (hereafter defendant), a retail seller of watercraft, was charged with eight counts of sales tax fraud, MCL 205.27; MSA 7.657(27). Four of defendant's officers/salesmen were also charged with aiding and abetting tax fraud. Following a jury trial, defendant was convicted on five counts and all of the individual defendants were acquitted. Defendant was sentenced to pay a $5,000 fine on each conviction. Defendant appeals as of right. We...

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