State v. Smith

Willamowski, Judge.

{¶ 1} Plaintiff-appellant, Lynett S. Smith, appeals the judgments of the Napoleon Municipal Court finding her guilty of twice failing to file state sales-tax returns for Chiaverini, 'Inc. pursuant to R.C. 5739.30(A). On appeal, Smith contends that the trial court erred in denying the motion to dismiss the complaints because the statutes do not criminalize the late filing of tax returns and because there was insufficient evidence that Smith was the person responsible for filing the returns. Smith also contends that the trial court erred in admitting unauthenticated evidence…