Louisiana Court of Appeal December 28, 1995, Nos. 95-KA-0284, 95-KA-0285 (State v. Hazard)

| xPLOTKIN, Judge,

dissenting.

On June 29, 1993, the State filed two bills of information against Mr. Bryant E. Hazard alleging that he had willfully failed to file State and municipal sales tax returns in violation of La.R.S. 47:1642 and 33:2845, and that he had willfully failed to collect, account for, or pay over State and municipal sales taxes in violation of La.R.S. 47:1641 and 33:2846.