State v. Jefferson Park Books, Inc.

SAND, Justice.

The defendant, Jefferson Park Books, Inc. [Jefferson Park], appeals from an order denying its motion for a reduction of sentence. The sentence was imposed after the Morton County Court with Increased Jurisdiction found Jefferson Park guilty on two counts of violating North Dakota Century Code § 57-39.2-18(2).

Sometime in December 1980 Jefferson Park applied for a Sales and Use Tax Per mit with the North Dakota State Tax Department for a bookstore which it planned to locate in Bismarck, North Dakota. The Bismarck location was abandoned. Jefferson Park, through an agent, indicated…