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STATE v. THAYER

No. 23720.

713 N.W.2d 608 (2006)

2006 SD 40

STATE of South Dakota, Plaintiff and Appellee v. Steven E. THAYER, d/b/a Villa Cleaners, Villa Ranchaero Center, Box Elder, South Dakota, Defendant and Appellant.

Supreme Court of South Dakota.

Decided April 19, 2006.

Attorney(s) appearing for the Case

Lawrence E. Long, Attorney General, Ann C. Meyer, Assistant Attorney General, Pierre, SD, for plaintiff and appellee.

Jeremiah J. Davis, Pennington County Public Defender's Office, Rapid City, SD, for defendant and appellant.

KONENKAMP, Justice.

[¶ 1.] Defendant was convicted of sales tax evasion. The court orally sentenced him to the state penitentiary for two years, without specifically ordering any payment of restitution. The written judgment, however, did not conform to the oral sentence because it contained a detailed restitution obligation. Because the judgment unlawfully imposed a harsher sentence than that imposed in the oral sentence, we reverse and remand.

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