State v. Lowman Lumber Co., 22398 (1-9-2009)

OPINION

{¶ 1} Plaintiff-appellant the State of Ohio appeals from the dismissal of its criminal complaint against defendant-appellee Lowman Lumber Company on double jeopardy grounds. The State contends that the trial court erred in concluding that sole proprietorships are not subject to criminal liability under R.C. 2901.23. We conclude that the trial court did not err in dismissing the charges against Lowman. A sole proprietorship has no legal identity separate from that of the individual owner, who is the actor in the eyes of the law. Where a criminal conviction has been obtained against the…