State v. Ruttman

BASTIAN, Circuit Judge.

[¶ 1.] After a sentence and restitution hearing which followed pleas of nolo con-tendere to twelve counts of sales tax evasion, Elmer (Bud) Ruttman (Ruttman) was ordered to pay $184,345.88 in restitution to the State of South Dakota and the City of Pierre. He was also ordered to pay $11,-000 for the costs of prosecution, court costs, and a $1,000 fine on each count. Ruttman appeals the restitution order. He asks this Court to reverse the trial court and enter an amended judgment consistent with the testimony of his expert at the restitution hearing. We affirm.

[¶ 2.]…