¶ 1 HIGGINBOTHAM, J.
Angela A. Keyes and Matthew E. Keyes own and operate Keyes to Design, Inc., a construction contracting company. They were charged with felony theft by contractor, party to a crime, in violation of WIS. STAT. §§ 779.02(5), 939.05, and 943.20(1)(b) and (3)(c) (2001-02).
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