State v. Bayer

The circuit court reversed the magistrate’s order to the South Dakota Department of Revenue (Revenue) to refund monies paid by Barry Bayer (Bayer) under terms of a plea agreement. Bayer appeals. We affirm.

In 1981 Bayer was charged with three felony violations of SDCL 10-45-49.1 for his failure to file sales and service tax returns related to his book-making busi*224ness. Under a plea bargain, he pleaded guilty to two counts of failure to secure and hold a sales tax permit in violation of SDCL 10-45-48. Bayer was sentenced in magistrate court to ten days in the county jail; ordered to pay…