Owens v. State

Donald L. Corbin, Justice.

Appellant Rodney Parker Owens was charged in the Benton County Circuit Court with the offense of attempting to evade or defeat the payment of tax, a Class C felony, in violation of Ark. Code Ann. § 26-18-201 (Repl. 1997). The jury convicted him of the lesser-included offense of failure to pay tax, a Class D felony, in violation of Ark. Code Ann. § 26-18-202 (Repl. 1997). He was sentenced to pay a $10,000 fine, plus $150 in court costs. He raises seven points for reversal, three of which are issues of first impression in this state. Our jurisdiction is thus pursuant…