State v. Sinner

SATZ, Judge.

Defendant appeals her conviction for failure to file a state income tax return, with intent to defraud, in violation of § 143.931 RSMo 1986. She was sentenced to one year and fined $10,000. We affirm.

Defendant filed no Missouri income tax return for 1986. From July of that year until February, 1987, a St. Louis law firm employed defendant as a bookkeeper at an annual salary of $23,000. In that capacity, defendant was responsible for writing checks on several of the law firm’s bank accounts. Defendant admits she wrote checks to herself from the firm’s accounts and cashed them. The…