Cash v. State

I respectfully dissent because the majority opinion has declined to address the critical issue presented on this appeal, i.e., whether appellant Cash was convicted of a *1357nonexistent offense when the court adjudicated him guilty of violating the theft statute, section 812.014, Florida Statutes (1987), by not paying the alleged sales taxes when due. Conviction of a nonexistent offense is fundamental error that should be addressed by the court regardless of whether it was properly preserved for review. E.g., Achin v. State, 436 So.2d 30 (Fla.1983); Brown v. State, 550 So.2d 142 (Fla. 1st DCA…