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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

State v. Larson, 605 N.W.2d 706 (2000)

Citation
State v. Larson, 605 N.W.2d 706 (2000)
Parent Document
State v. Larson, 605 N.W.2d 706 (2000)
Jurisdiction
Minnesota (state)
Effective Date
2000-02-03

Other Sections in This Document (127)

Full Text

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One argument advanced by appellant is that section 609.445 does not apply to an automobile dealer’s failure to pay sales taxes, but rather applies only to embezzlement by public officials. Historically, we have interpreted this statute and its predecessors within the context of charges brought against public officials. See, e.g., State v. Ring, 29 Minn. 78, 11 N.W. 233 (1882) (county treasurer); State v. Baumhager, 28 Minn. 226, 9 N.W. 704 (1881) (county treasurer); State v. Borgstrom, 69 Minn. 508, 72 N.W. 799, modified 69 Minn. 508, 72 N.W. 975 (1897) (register of deeds); State v. Mims, 26 Minn. 183, 2 N.W. 494 (1879) (county treasurer); State v. Munch,