State v. Averyt

.OPINION

GERBER, Judge.

Shirley and Robert Averyt (the Averyts) were found guilty by a jury of three counts of failure to file an Arizona income tax return for the years 1987, 1988, and 1989, class 5 felonies, in violation of Ariz.Rev.Stat.Ann. (“A.R.S.”) section 42-137(B)(4). After grants ing the state’s motion to dismiss the allegation of Hannah 1 priors, the trial court placed the Averyts on probation for three years and imposed one-year, flat-time jail terms as a condition of probation. On appeal, the Aver-yts challenge the constitutionality of the statute supporting their convictions. They…