People v. Sunny Cut-Rate Liquors, Inc.

Mr. PRESIDING JUSTICE SULLIVAN

delivered the opinion of the court:

After a bench trial, defendant, Sunny Cut-Rate Liquors, Inc., was convicted on each of five complaints charging the filing of fraudulent Retailers’ Occupation Tax returns. Fines and costs totalling $550 were assessed against defendant. The secretary of defendant corporation, who had prepared and filed the returns, was acquitted on five separate complaints.

In its appeal, defendant presents the following issues for review: (1) whether a complaint which charges a criminal offense must be dismissed where it did not indicate on its…