SKOGLUND, J.
¶ 1. Defendant Peter J. Quist appeals the trial court's order of restitution requiring him to pay $15,234.36 to the Vermont Department of Taxes, representing back taxes for the years 2005-2006. Mr. Quist argues that neither the State of Vermont nor any of its departments are "victims" entitled to restitution under the restitution statute. We affirm.
¶ 2. Quist was convicted of twelve charges of failure to pay taxes or file a tax return...
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