OPINION
LANSING, Judge.
Todd Holmes appeals his conviction of theft by nonpayment for improvements under Minn.Stat. § 514.02, subd. 1(b) (2006). In reaching their verdict, the jury relied on the district court's instruction that the statute prohibits receiving a payment for improvement of real estate and failing to use the proceeds for that improvement. Because the state did not produce evidence to show that Holmes violated the criminal prohibition...
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