State v. Taylor

Justice PARRISH,

opinion of the Court:

INTRODUCTION

¶ 1 Roger Taylor was charged with multiple counts of securities fraud and theft on the basis of his alleged operation of a Ponzi scheme. Mr. Taylor asked the district court to dismiss eight of the ten charges based on the applicable statutes of limitations. The district court concluded that securities fraud and theft are continuing offenses and evaluated the timeliness of the charges according ly. On interlocutory review, we hold that securities fraud and theft are not continuing offenses and therefore remand the case to the district court to…