DONALD L. CORBIN, Justice.
Appellant Rodney Parker Owens was charged in the Benton County Circuit Court with the offense of attempting to evade or defeat the payment of tax, a Class C felony, in violation of Ark. Code Ann. § 26-18-201 (Repl.1997). The jury convicted him of the lesser-included offense of failure to pay tax, a Class D felony, in violation of Ark.Code Ann. § 26-18-202 (Repl.1997). He was sentenced to pay a $10,000 fine, plus $150 in court costs...
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