People v. Cohen

I concur in the majority’s decision to sustain defendant’s conviction. However, I am unable to adopt the analysis advanced by the majority for, in my view, it has overruled the well and firmly established principle that the failure of an indictment to charge every required element of a crime is a non waivable jurisdictional defect. Nonetheless, I vote to affirm the order of the Appellate Division for the simple reason that the Legislature has determined that a failure to file a required sales *588and use tax return is punishable as a strict liability offense.

Defendant was charged by a 10-count…