State v. H.M. Bowness Oil, Inc.

COBB, Judge.

The state appeals the dismissal of its 40-count information against the defendant, Robert Louis Szorcsik.1 The gist of the state’s case was that Szorcsik failed to remit to the state fuel taxes he collected between October, 1982 and May, 1984.

In framing its information, the state considered each of the 20 months of nonpayment as a separate violation, hence including 20 counts pursuant to section 206.56, Florida Statutes (1983),2 Florida’s distributor embezzlement statute. Then, for good measure, the state duplicated each embezzlement count with a grand theft count for each of the…