State v. Marcotte

*1119ROBERTS, Justice.

Guy Marcotte and Marcotte and Neault, Inc., were indicted on seven counts of theft for failure to remit sales tax incurred in the course of a retail furniture business, pursuant to 17-A M.R.S.A. § 358, Theft by Misapplication of Property. Two additional counts were based on the recently enacted section 1924 of title 36. Upon motion of the defendants, the Superior Court dismissed the section 358 counts for failure to allege an offense. Reasoning that the sales tax is the personal debt of the retailer and not the purchaser, the presiding justice held that criminal liability…