OPINION
BIVINS, Chief Judge.
Defendant appeals his sentence to nine years incarceration for nine counts of attempt to evade or defeat gross receipts tax, NMSA 1978, § 7-1-72 (Repl.Pamp. 1988), following a guilty plea. The sole issue is whether the district court erred in failing to grant defendant probation for reasons of indigency. Finding no error, we affirm.
Facts
The case arose out of attempts by defendant to publish and...
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