GILBERTSON, Chief Justice.
[¶ 1.] On April 9, 2007, James Ray Hofer and Karla Kristine Hofer (hereinafter individually, "Jim" and "Karla," or collectively, the "Hofers") were indicted by a Hutchinson County Grand Jury on 10 counts of grand theft by deception in violation of SDCL 22-30A-1,
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