State v. Main Motors, Inc.

383 So.2d 327 (1979)

STATE of Louisiana

v.

MAIN MOTORS, INC.

No. 64849.

Supreme Court of Louisiana.

November 12, 1979.

Concurring Opinion May 23, 1980.

Herschel C. Adcock, Adcock, Dupree & Shows, Baton Rouge, for defendant-appellant.

William J. Guste, Jr., Atty. Gen., Barbara Rutledge, Asst. Atty. Gen., Ossie B. Brown, Dist. Atty., Kay Kirkpatrick, Ralph L. Roy, Asst. Dist. Attys., for plaintiff-appellee.

BLANCHE, Justice.[*]

The defendant, Main Motors, Inc., was found guilty of violation of La.R.S. 47:1641, willful failure to collect or truthfully account for or pay over state sales tax. The defendant…