State v. Coor

HOGAN, Judge.

Defendant Michael J. Coor was charged with twenty-three (23) counts of failure to pay sales tax in violation of § 144.480, RSMo 1986. 1 Upon defendant’s motion, the trial court dismissed Counts One (I) through Twenty (XX) on the ground that § 144.510 denounces violations of §§ 144.-010 through 144.510 as misdemeanors and prosecution of the offenses charged in Counts One (I) through Twenty (XX) was barred by the 1-year statute of limitation imposed by § 556.036.2(2). The trial court severed Counts Twenty-one (XXI), Twenty-two (XXII) and Twenty-three (XXIII) pursuant to Rule 24.07.…