Kibbey v. State

OPINION

RILEY, Judge

STATEMENT OF THE CASE

In this interlocutory appeal, 1 Defendants-Appellants Ronald E. Kibbey (Ronald) and Cherryl A. Kibbey (Cherryl) (collectively “Kibbeys”) challenge the trial court’s denial in part of their motion to dismiss all charges.

We affirm in part and reverse in part.

ISSUES

We restate the issues as follows:

1. Whether the trial court properly dismissed the Kibbeys’ four counts of theft, under I.C. 35-43-^4-2, as Class D felonies, because the State should have charged the defendants under the more specific statute for failure to remit sales tax, I.C. 6-2.5-9-3, as a…