State v. McSorley

Richard Lyle McSorley appeals from his conviction, following a bench trial, for second-degree fraudulent practice in violation of Iowa Code sections 714.8(4) and 714.10 (1995). McSorley contends the district court erred in finding him guilty of second rather than fifth-degree fraudulent practice. We affirm.

Between June 22, 1994, and July 7, 1994, McSorley knowingly made false entries in or alterations to the corporate records of Coastal Mart in his capacity as manager of the store. These entries involved concealment of a $4559.86 deficiency in the store’s cash receipts. There is no evidence…