Appellant pleaded guilty to charges of non-payment of income taxes incurred from the sale of properties owned by one Ernest H. Burt for whom appellant was acting and representing as attorney-in-fact. The court sentenced him to pay a fine with subsidiary imprisonment in case of insolvency, to indemnify the State with subsidiary imprisonment in case of insolvency and to pay the costs.
Whether or not conviction under the Income Tax Law includes payment of indemnity to the State.
NO. If the law really contemplated the inclusion of indemnity in a conviction for violation of the provisions of the code, Section 353 could have easily provided for subsidiary imprisonment for failure to pay any indemnity included in the decision of conviction. The absence of such provision is clearly indicative of the desire of the Legislature to exclude the collection and payment of a tax from the criminal prosecution; and leave it to the civil remedies provided in the code, which are adequate and effective, particularly that by distraint.