State v. Smith

KLEIN, Judge.

Appellee was charged with filing a fraudulent claim of exemption for sales taxes after he used a cancelled sales tax number of a dissolved corporation to purchase an automobile without paying taxes. The trial court dismissed the information on the ground that the statute of limitations had run. In doing so, it imputed the knowledge of one state agency, the Department of Motor Vehicles, to a different state agency which is charged with the responsibility of prosecuting these offenses, the Department of Revenue. We reverse.

Appellant owned a corporation called Southeast Leasing…