Tuan Chu v. State of Indiana

OPINION

BARNES, Judge.

Case Summary

Tuan Chu' appeals his convictions for three counts of Class D felony evasion of income tax, three counts of Class D felony theft, and one count of Class D felony failure to remit or collect sales tax. We affirm.

Issue

Chu raises one issue, which we restate as whether double jeopardy principles bar his convictions because the Indiana Department of Revenue (“the Department”) had already imposed nonpayment penalties for his failure to pay taxes. .

Facts

Chu operated a glass repair business and did not pay state and local income taxes or remit sales tax that he…