State v. Raccagno

BARDGETT, Judge.

Appellant John Raccagno was charged with the commission of a misdemeanor in that he did “unlawfully and intentionally fail to comply with the duly promulgated regulations of the Director of Revenue dealing with the collection of County Cigarette Taxes, to-wit: being then and there the person who first sells the cigarettes within the State of Missouri and in such capacity failing to affix the proper county tax stamp to a certain package of BelAir Brand cigarettes sold within the County of Jackson and State of Missouri thereof . . . The prosecution was premised on the provisions…