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STATE v. SMITH

816 A.2d 57 (2002)

2002 ME 177

STATE of Maine v. Stephen SMITH.

Supreme Judicial Court of Maine.

Decided: December 23, 2002.

Attorney(s) appearing for the Case

G. Steven Rowe, Attorney General, William Baghdoyan, Asst. Attorney General, Charles K. Leadbetter, State Solicitor, Augusta, for State.

Jeffrey D. Silverstein, Esq., Billings & Silverstein, Bangor, for defendant.

Panel: SAUFLEY, C.J., and CLIFFORD, RUDMAN, DANA, ALEXANDER, CALKINS, and LEVY, JJ.

DANA, J.

[¶ 1] Stephen Smith, having previously had his lobster, elver, and scallop licenses suspended for failing to file State of Maine income tax returns, appeals from a judgment entered in the Superior Court (Hancock County, Mead, J.) denying his motion to dismiss on double jeopardy grounds four complaints charging Smith with failing to file tax returns for the years 1994 through 1997 in violation of 36 M.R.S.A. § 5332 (1990).

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