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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

Section 620

Citation
Section 620
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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It is manifestly evident to us that the legislature did not intend section 609.445 to be used to prosecute retailers for failing to deliver to the state the sales tax funds that they have collected. Since territorial times, the predecessor statutes to section 609.445 have criminalized the embezzlement of public funds by anyone who has access to such funds. However, to allow a prosecution under the present circumstances perverts legislative intent. See Minn.Stat. § 645.17 (1998). 15