FOURTH D I VI SI ON

ELLI NGTON, P. J.

, BRA N CH and M ERCI ER, JJ.

N O T IC E : M otions for r e c ons i de r a tion m us t be

ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n

da y s of the da te of de c is ion to be de e m ed tim e ly file d.

http://w w w .ga a ppe a l s .us /r ule s

Septem ber 20, 2016



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 6 A1 18 4 . THE STATE v . CROW D ER.

M E R C I E R , J u dg e.

On Oct o b er 2 4, 2 0 14

, t h e St at e fi l ed an i n d i ct m en t ag ai n s t Cu rt i s Cro wd er,

al l eg in g th at b et ween J an u ary 1

, 2 0 0 4 an d J un e 3 0

, 2 0 10 h e co m m i t ted t h e o ffen s es

o f u n l awfu l co n vers i o n o f sal es an d u se t ax es

, th eft by t ak i n g

, an d fal s e s we a r i n g

.

Cro w d er fi l ed a m o t i o n fo r pl ea i n b ar, co n t en d in g t h at t h e i n d i ct m en t was b arred by

t h e ap p li cab l e fo u r-y ear s t at u t e o f l i m i t at i o n

. Aft er an ev i d e nt i ary h eari n g

, t h e t ri al

co u rt en tered an o rd er g ran t i n g Cro wd er’ s m o ti o n

. Th e St at e ap p eal s

, co n t en d i n g t h at

t h e s t at ut e o f l im i t at i o n was to l l ed p u rs u an t t o O CGA § 17 -3 -2 b ec a u s e t h e c ri m es

were un k n o wn t o t h e St at e u nt il at leas t Oct o b er 2 9

, 2 0 1 0

. See OCGA § 5 -7 -1 (a) (3 )

(p ert in en t l y

, p erm i t ti ng an ap peal by t h e St at e fro m an ord er s u st ai n i n g a p l ea i n b ar).

Fi n d in g n o erro r, we affi rm

.Th e ap p el lat e s t an d ard o f rev i ew fo r a p l ea i n b ar as s ert i n g a st at ut e o f

l i m i t at i o n d efen se i s a d e n o v o rev i ew of t he i s s u e o f l aws

. As t h i s ru l i n g

i n v o l v es a m i x ed q u es t i on o f f a c t a n d l aw, w e accep t t h e t ri al co u rt ’ s

fi nd in g s o n d i s p ut ed fact s an d wi t n es s cred i b i l i t y un l es s t h ey are cl earl y

erro n eo us , b u t i n d ep en d en t l y ap p ly t h e l aw t o t h e fact s

.

S t a t e v. Co n zo

, 2 9 3 Ga. Ap p . 7 2 , 7 3 (6 6 6 SE2 d 4 0 4 ) (2 0 0 8) (ci t at i o n o m i t t ed ).

Th e ev i d en ce s h o ws th at Cro wd er o wn ed an d o p erat ed Sy n t el l us D at awo rk s

,

LLC (“ Sy nt el l u s”), wh i ch s ol d co m p u ter h ard wa re an d i nfo rm at i o n t ech n o l o gy

s erv i ces

. In 2 0 0 3

, Cro wd er ap p l i ed fo r an d recei ved a s al es t ax id en t i fi cat i on n u m b er

fro m t h e Geo rg i a Dep art m en t o f Rev en u e (“ D OR”) i n 2 0 0 3 fo r h is b u s i n es s

, s h o wi n g

h i s in t en t t o co l lect s al es t ax

. D u ri n g t he s p r i n g o f 2 0 1 0

, Jo e Pari s

, a t ax s p eci al i s t

em pl o y ed b y t h e DOR, b eg an co n d u ct i n g a ro ut i n e s al es t ax au d it o f Sy n t el lu s

.

Du ri n g t h e co u rs e o f t he au d i t

, Pari s ’ s co -wo rk er an d o ffi ce-m at e, Sh aro n M art i n

, was

p ro ces s i n g a s al es t ax refu n d req u es t s u b m it t ed b y Su n Tru st Ban k wh en

, in Au g u s t

2 0 1 0

, 1 s h e d i s co v ered th at Sy n tel l u s h ad co l l ect ed s al es t ax fro m cu s t o m er Su n Tru s t

1 Su n Tru st m ad e t h e refu n d req u es t p u rs u an t t o a St at e t ech n o l o gy reb at e

p ro g ram

, s eek i n g a refu n d o f s a l e s t ax es Su n Tru s t p ai d fo r co m p ut er eq u i p m en t

p u rch as ed fro m Sy n tel lu s

. To ap p ly fo r t h e refu n d, Su n T ru s t w as req u i red t o o b t ai n

a c e r t i f i cat e wh erei n t h e s el l er o f t h e eq u i p m en t s tat ed u n d er o at h t h at h e h ad

co l l ect ed t h e s a l e s t ax

, h ad rem i t t ed t h e s al es t ax t o t he DOR, an d was decl i n i n g to

cl ai m t he refu n d fo r it s el f. Su n Tru s t s ub m i t t ed t h ree s u c h c e r t i fi cat es t o t he DOR,

wh i ch Cro wd er s i g n ed i n Ap ri l 2 0 0 9 an d J an uary 2 0 1 0 . Th es e cert i fi cat es fo rm t h e

2Ban k i n 2 0 0 6

, 2 0 0 7

, an d 2 0 0 8, b u t h ad n o t rem i t t ed an y s al es t ax t o t h e St at e. M art in

k n ew t h at Pari s was co n du ct i n g a s al es t ax au d i t o f Sy n t el l u s, so s h e i n fo rm ed Pari s

i n A u g u s t 2 0 1 0 ab o ut Su n Tru s t ’ s s al es tax refu n d req u es t

, t o l d h i m t h at Cro wd er h ad

s i g n ed refu n d cert i fi cat es i n d icat i n g t h at h e h ad co ll ect ed an d rem i t t ed t ax es in

co n nect io n wi t h t h e sal es

, an d i n fo rm ed h i m o f h er d i s co v ery

t h at Cro wd er h ad n ot

fi led an y s al es t ax ret u rn s an d h ad n o t rem i t t ed an y sal es t ax

. M art i n s en t t h e s i g n ed

cert ifi cat es t o Pari s i n Au g us t 2 0 1 0

. Th e DOR d en i ed t h e refu n d req u es t b ecau s e n o

s al es t ax p ay m en t s h ad b een rem i t t ed

.

On Sep t em

b er 8

, 2 0 1 0, Pari s m e t w it h Cro w d er, at wh ich t i m e Cro wd er s h o wed

h i m co pi es o f Sy n t el l us ’ s G eo rg i a sal es t ax ret u rn s fo r al l au d it y ears fro m 2 0 0 4

fo rward

. Pari s t es t ifi ed th at t h e ret u rn s s h owed s al es t ax du e fro m S yn t el l us t o t h e

DOR an d t h at

, by t h e en d o f t h at m eet i n g

, h e k n ew th at Cro wd er h a d c o l l e c t ed t h e

s a l e s t ax an d h ad fai l ed t o rem i t i t. Pari s as k ed Cro wd er at t h e m eet i n g wh y h e h ad

n o t rem i t t ed t h e s al es t ax an d s t at ed t h at th ey wo ul d “ wo rk o u t ” rep a ym e n t t e rm s

.

Pari s al s o t es t i fi ed th at h e k n ew i n J u l y 2 0 1 0 t h at t h ere h ad b een n o s al es t ax

p ay m en t s m ad e o n Sy n t el lu s ’ s acco u n t s i nce t he b u s i n es s o p en ed i n 2 0 0 3; t h at was

Pari s’ s reas o n fo r ex p an d i n g t h e au d i t p eri o d b ack t o J an u ary 1 , 2 0 04

.

b as i s o f Co u n t s 3 t h ro u g h 5 o f t h e i n d i ct m en t (fal s e s weari n g ). See i n fra.

3O n O c t o b er 1

, 2 0 1 0, t he DOR s en t Cro wd er a n ot i ce to pro d u ce do cu m en t s

rel at ed t o Sy n t el l u s ’ s s al es tax co m p l i an ce. In res po n s e, Cro wd er s en t s u m m ari es o f

s al es rat h er t h an d et ai l s o f in d i v i d ual t ran s act io n s

. Fi n d in g Cro wd er’ s res p o n s e

i n s u ffi ci en t

, t h e DOR i s s u ed a t ax as s es s m en t o n Oct o b er 29

, 2 0 1 0 ; t h e as s es s m en t

co n tai n ed an es ti m at e o f Sy nt el l u s ’ s s al es t ax l i ab i li t y b as ed o n t he s al es s u m m ari es

.

Cro w d er p ro t es t e d t h e as s es sm en t an d s u b m i t t ed d et ai l ed in v o i ces t o t h e DOR in

J an u ary 20 1 1. Acco rd i n g t o th e St at e, “ [i ] t was o nl y u p o n recei pt o f t h i s ‘ i n v o i ce

d e t ai l ’ l ev el o f i nfo rm at io n t hat t h e Dep art m en t of Rev en u e was ab l e t o accu rat el y

an al y ze Syn t e ll u s ’ s al es t ax l i ab i l i t y an d d et erm i n e wh et h er an y cri m e h ad b een

co m m i t t ed .”

On Oct o b er 2 4

, 2 0 14

, t h e St at e fi l ed t h e in d i ct m en t ag ai n s t C r o w d e r o n o n e

co u nt o f u n l awfu l co n vers i o n of fu n d s co l l ect ed fo r t h e b en efi t o f t h e St at e (OCGA

§ 4 8-1 -5 ), o n e co u n t o f th eft b y t ak i n g (OCGA § 1 6 -8 -2 ), an d t h r e e c ou n t s o f fal s e

s weari n g (OCGA § 1 6 -1 0 -7 1). As t o th e c o n v e rs i o n ch arg e (Co u n t 1 ) an d t h e t h eft

ch arg e (Co u n t 2 ), t h e i n d i ct m en t al l eg ed t h at b et w een J an u ary 1

, 2 0 0 4 an d J u n e 3 0,

2 0 1 0

, Cro wd er co n v ert ed an d ap p ro p ri at ed s a l e s an d u s e tax es Sy n t el l u s co l l ect ed

f r o m ret ai l cu s t om ers

. As t o t h e fal s e s weari n g ch arg es (Co u n t s 3, 4 an d 5 )

, t h e

i n d i ct m en t al leg ed t h at Cro wd er ex ecu t ed t h ree fo rm s u n d er o at h

, t it l ed “ W ai v er o f

4Ven d o r’ s Ri g h t s fo r Refu n d o f th e Geo rg i a Dep art m en t o f Rev en u e” (“ wai v er

fo rm s ”), fo r t h e y ears 20 0 6

, 2 0 0 7

, an d 2 00 8

, o n wh i ch Cro wd er s t at ed t hat t h e s al es

t ax sh o wn was co l l ect ed fro m Su n Tru st Ban k an d rem i t t ed t o t h e DOR. M o re

s p eci fi cal l y

, Co u n t 3 al l eg ed th a t C r o w d er m ad e t h e fal s e s t at em en t s o n o r ab o ut

Ap ri l 2 3

, 2 0 0 9

, an d C o u n t s 4 an d 5 al leg ed t hat h e m ad e th e fal s e s t at em en t s o n

J an u ary 1 9

, 2 0 1 0. Th e in d i ct m en t as s ert ed t h at t h e fi v e co u n t s d id n o t fal l o u t s i d e t h e

fo u r-y ear s t at u t e o f l i m it at i o n p eri o d o t h erwi s e ap p l i cab le t o t h es e offen s es “ b ecau s e,

p u rs u an t t o OCGA § 1 7 -3 -2

, t h e cri m e[s ] [were] u n kn o w n u n t i l at leas t Oct o b er 2 9,

2 0 1 0 .”

In h i s m o ti o n fo r p l ea i n b ar, Cro wd er req u es t ed t h at t h e ch arg es be d i s m i s s ed

b ecau s e th ey were n ot b ro u g h t w i t h i n fo u r y ears o f t h e d at es o n wh ich t h e cri m es

were al l eg ed l y co m

m i t ted (t o wi t

, J an u ary 1

, 2 0 0 4 t h ro u g h J u n e 3 0

, 2 0 1 0 ), as

req u i red by OCGA § 1 7-3 -1

. Cro wd er ad d ed th at t h e ev id en ce an d t h e law b el i ed t h e

St at e’ s as s ert i o n t h at th e g ov ern m en t d i d n o t k n o w o f t h e al l eg ed cri m es b efo re

Oct o b er 2 9 , 2 0 1 0

.

In i t s o rd er g ran t i n g t h e p l ea in b ar, t h e t ri al co u rt n o t ed t h at b ecau s e t h e

al l eg ed cri m es o ccu rred n o lat er t h an Ju n e 30

, 2 0 1 0

, t h e Oct ob er 2 4

, 2 0 1 4 i n d i ct m en t

was fi l ed o ut s i d e o f t h e fo u r-y ear s t at u te o f l i m it at i o n p eri o d

, an d t h at t h e p ro s ecu t i o n

5fo r t h e cri m es was t h u s b arred u n l es s t h e St at e p ro v ed t h at t h e l i m i t at io n peri o d was

t o l l ed p u rs uan t t o OCGA § 1 7 -3 -2 (2 ), as al l eg ed i n t h e i n d i c t m e n t

. Th e t ri al co u rt

fu rt her no t ed t h at t h e s t a t u t e o f l i m i t at i o n beg an to ru n fo r each co u n t o f t h e

i n d i ct m en t o n t h e d at e t h e St at e h ad act ual k n o w l ed ge o f Cro wd er’ s act s

, an d fo u n d

t h at t h e St at e l earn ed o f t h e rel ev an t act s “ o v er th e co u rs e o f t h e au di t [wh i ch b eg an

i n t h e s p ri n g o f 2 0 1 0]

, wel l befo re D OR s en t t h e as s es s m en t t o [Cro wd er] o n Oct o b er

2 9 , 2 0 1 0 .”

OCGA 1 7 -3 -1 (c) pro v id es

, i n rel ev an t part

, t h at p ro s ecu ti o n s fo r fel o n i es m u s t

b e co m m en ced wi t h i n fo u r y ears aft er t h e co m m i s s i o n of t h e cri m e. See O C G A § §

4 8 -1 -5

, 1 6 -8 -1 2 (a) (1 ) (u n l awfu l co n v ers i o n o f fu n ds co l l ect ed fo r b en efi t o f St at e;

fel o n y t reat m en t b as ed o n v al u e); OCGA § § 1 6 -8 -2

, 1 6 -8 -1 2 (a) (1 ) (t h eft b y t ak i n g;

fel o n y treat m en t b as ed o n v al u e); OCGA § 1 6 -1 0 -7 1 (fal s e s weari n g i s p un i sh ab l e as

a fel o n y ); s ee g en eral l y Pi p p i n v. S t a t e

, 1 6 6 Ga. Ap p

. 6 5 8, 6 5 9 (3 0 5 SE2 d 4 0 8 )

(1 9 8 3) (i n d et erm i n in g v al u e fo r fel o n y v ers u s m i s d em ean o r t reat m en t o f th eft

, co u rt

ap p li es t h e s t at u t o ry

d o l l ar am ou n t i n effect at t h e t i m e t h e cri m e was co m m i t t ed ).

OCGA § 1 7-3 -2 (2 ) p ert in en t ly st at es : “ Th e p eri o d wi th in wh i ch a p ro s ecu t i o n

m u st be co m

m en ced u n der Co de S e ct i on 1 7-3 -1

. . . d o es n ot i n cl u de an y p eri o d in

6wh i ch

. . . t h e cri m e i s u n k no w n .” Un der OCGA § 17 -3 -2 (2 ), t h e k n o wl ed g e o f t h e

v i ct i m (h ere, t h e DOR) i s i m pu t ed t o th e St at e. See Ro ya l v. S t a t e

, 3 1 4 Ga. Ap p

. 2 0,

2 2 (1 ) (7 2 3 SE2 d 1 1 8 ) (2 0 1 2 )

. “ [T] h e d et erm i n at i on o f wh en th e cri m e w a s

d i s co v ered i s a fact u al o n e.” S t a t e v

. C a m p b el l

, 2 95 G a. A p p

. 8 5 6

, 85 8 (6 7 3 SE2 d

3 3 6 ) ( 2 0 0 9 ) (fo ot n o t e o m i tt ed ). Th e bu rd en is o n t he s t at e t o p ro v e t h at th e cri m e

o ccu rred ei t h er wi t h i n t he s t at u t e o f l i m i t at i o n

, o r, i f an ex cep t i o n t o t h e s t at u t e i s

al l eg ed , t o p ro ve t h at t h e cas e fal l s wi t hi n t h e ex cep t i o n. Ma rt i n ez v. S t a t e , 3 0 6 Ga.

Ap p

. 5 1 2

, 5 2 2 (2 ) (7 0 2 SE2 d 7 4 7) (2 0 1 0); s ee S t a t e v. Mu ll i ns

, 3 2 1 Ga. Ap p

. 6 7 1

(7 4 2 SE2 d 4 90 ) (2 0 1 3 ). W h et h er t h e s t at e h as m et t h i s b u rd en i s fo r t he fi n der o f fact

.

Mer ri t t v. S t a te, 25 4 Ga. Ap p

. 78 8

, 78 9 (1 ) (a) (5 6 4 SE2 d 3 ) (2 0 0 2 ). “ Ex cep ti o n s wi l l

n o t b e i m p li ed t o s t at u t es o f li m i t at i o n fo r cri m i n al o ffen s es

, an d

. . . an y ex cep t i o n

t o th e l im i t at i o n p eri o d m u s t b e co n s tru ed n arro wl y an d i n a l i g h t m o s t fav o rab l e to

t h e accu s ed .” Ja n n u z o v

. S t a t e

, 3 2 2 Ga. Ap p. 7 6 0, 7 6 1 (7 4 6 SE2 d 2 3 8) (2 0 1 3 )

(ci t at i o n an d p u nct u at io n o m i t ted ).

Th e St at e arg u es t h at t h e D O R d i d no t hav e act ual k no wl ed g e o f t h e cri m es

“ u n t i l a f t e r t h e p ro v i s i o n o f i n fo rm at i o n b y Sy n tel l us fo l lo wi n g t h e as ses s m en t o f

Oct o b er 2 9

, 2 0 1 0 ,” an d t h at i t was o n l y aft er i t recei v ed t h e d et ai led i n vo i ces in

7J an u ary 2 0 1 1 t h at th e DOR was ab l e to d et erm i ne wh et h er an y cri m es had b een

co m m i t t ed

. W e h o l d t h at t h e t ri al co u rt ’ s fi n d i n g t h at th e DOR had act u al k n o wl ed g e

o f th e act s u nd erl y i n g t h e ch a r g es p ri o r t o Oct o b er 2 9

, 2 0 1 0 was n o t cl earl y

erro neo u s

.

As d i s cu s s ed ab o v e, th e ev i d en ce i n cl u d ed t es t i m o n y th at Cro wd er recei v ed a

s al es t ax i den t i fi cat i o n nu m b er fro m t h e DOR i n 2 0 0 3 fo r h i s “ R e s a l e” b u s i n es s

,

s h o wi n g h i s i n ten t t o co l l ect s al es t ax ; t h at Pari s

, a D OR em p l o y ee/ au d i t o r, k n ew in

J u l y 2 0 1 0 t h at n o s al es t ax h ad b een p ai d o n Sy n t el l u s ’ s acco u n t s i n ce t h e b u s i n es s

o p en ed i n 2 0 0 3 ; t h at Mart i n

, a DOR em p l o y ee/ au d i t or, l earn ed i n A u g u s t 2 0 1 0 t h at

Sy n t el l us h ad s o ld g o o ds t o Su n Tru s t Ban k an d co l l ect ed s al es t ax o n t h os e s al es ; t h at

t h e s al es t ax co l l ect ed h ad n o t b een rem i t t ed t o t he D OR; th at M art in rel ay ed t h at

i n fo rm at i o n t o Pari s, wh o h ad b een co n d u ct i n g a s al es t ax au d i t o f Sy n t el l us si n ce t h e

s p ri n g ; t h at i n Au g u s t 2 0 1 0

, M art i n fo rward ed t o Pari s t h e wai v er fo rm s i n wh i ch

Cro w d er s wo re t h at he h ad co ll ect ed t h e s al es t ax an d rem i t ted t h e t ax t o t he DOR;

t h at o n Sy n t el l u s’ s 2 0 0 8 an d 2 0 0 9 Geo rg i a co rp o rat e t ax ret u rn s

, fi led o n Sep t em b er

9

, 2 0 0 9 an d Sep t em

b er 1 7

, 2 0 1 0

, C ro wd er d i s cl o sed t o t h e DOR t h at t h e co m p an y

s o l d co m p u t er hard ware an d t h at i t h ad cu rren t sal es t ax l i ab i l i t y ex c e e d i n g $ 1

m i l l io n ; an d t h at b y earl y Sep t em b er 2 0 1 0

, Pari s h ad “ n o d o u bt ” t h at Cro wd er h ad

8co l l ect ed s al es t ax an d fai l ed t o rem i t t h e t ax t o t h e St at e. A l t ho u gh Pari s t es t i fi ed t h at

at t he b eg in n i n g o f t h e au d i t h e t h o ug h t Sy n t el l u s w as a s erv i ce p ro v i d er an d

t h erefo re h ad n o s al es t ax t o ret urn o r rem i t

, an d t h at i t was p o ss i b le t h at Cro wd er was

rem i t t i n g t h e s a l es t ax o w ed fro m a d i fferen t acco u n t, t h e DOR h ad i n fo rm at i o n

b efo re Oct o b er 2 9

, 2 01 0 t h at co n t rad ict ed t h o s e ex p l an at i o ns

. Th us

, th e t ri al co urt ’ s

fi nd i ng th at t he St at e h ad act u al k n o wl ed g e of th e cri m es b efo re O c t o b er 2 9

, 2 0 1 0

was no t cl earl y erro n e o u s

. S e e Bea u ch a mp v. St a t e

, 25 8 Ga. A p p

. 8 7 1 (5 75 SE2 d

7 3 1 ) (2 0 0 2 ) (a “ t ri al co u rt ’ s fi n d i n g s o f fact are n o t cl earl y erro n eo u s i f t h ere i s an y

ev i d en ce t o s up p o rt t h em ”). Becau s e t he p ro s ecu ti o n w a s n o t co m m en ced u n t i l

Oct o b er 2 4 , 2 0 1 4

, t h e t ri al co u rt d i d n o t err i n g ran t i n g t h e m o t i o n fo r p l ea i n b ar.

Th e St at e as s ert s

, h o w e v e r

, t h at t h e s t at u t e o f l i m i tat i o n p eri o d was t o l l ed

b ecau s e “ [y ] o u d o n ’ t k n o w an y th i n g u n ti l y ou see t h e d et ai l s ,” an d Pari s d i d n o t k n o w

“ t h e d et ai l s ” u n t i l “ a f

t e r t h e as s es s m en t o f Oct o b er 2 9

, 2 0 1 0 an d t h e s u b s eq u en t

p ro v is i o n o f i n fo rm at i o n by Sy n t el l u s

. ” B u t t h ere w as ev id en ce t hat t h e DOR h ad

act u al k n o wl ed g e p ri o r t o Oct o ber 2 9

, 2 0 1 0 t hat Cro wd er h ad co l l ect ed sal es t ax

, h ad

n o t rem i t t ed t h e t ax , an d h ad fal s el y s wo rn t h at h e h ad rem i t t ed th e t ax t o th e DOR.

Th e fact th at t h e DOR m ay n o t h av e k n o wn s o m e d et ai l s o r k n o wn t h a t C r o wd er’ s

act s were cri m i n al do es n ot m ea n t h e D O R l ack ed act ual k n o wl ed g e o f Cro wd er’ s

9co n du ct fo r t h e p u rp o s e o f t ol l i n g t h e p ro s ecu ti o n

. See S t a t e v. Lo wma n

, 1 9 8 Ga.

Ap p

. 8, 9 (4 0 0 SE2 d 3 7 3) (1 9 9 0 ). To av ai l it s el f o f t h e t o l li n g p ro v i s io n

, t h e D OR

m u st h av e l ack ed k n o wl ed g e o f t h e act i t s el f. Id .; S t a t e v. Br i g g s

, 3 32 Ga. A p p

. 6 0 8,

6 1 1 (2 ) (7 7 4 SE2 d 18 2 ) (2 0 1 5 ) (p h y s i cal p reced en t o n l y)

. T h e s t at u t e o f l i m i t at i o n

can n ot be t o l l ed fo r t h e ro ut i n e i n v es t i g at i o n o f cri m es

, o r b as ed u p o n th e s u b ject i v e

o p i n i o n o f t h e DOR o r t h e pro s ecu t o r as t o w h et h er t h ere i s en o u g h ev id en ce t o fi l e

ch arg es

. See Jen ki n s v. S t a t e

, 2 7 8 G a. 5 9 8, 6 03 (1 ) (A) ( 6 0 4 S E 2 d 7 8 9) (2 0 0 4 );

B r i g g s

, s u p ra. Th ere b ei n g ev i d en ce t hat t he DOR h ad act u al k n o wl ed g e o f

Cro w d er’ s act s befo re Oct ob er 2 9

, 2 0 1 0 (t h e earl i es t d at e t h e St at e al l eg ed i t h ad

k n o wl ed g e), t h e t ri al co u rt d i d n o t err b y fi nd i ng t hat t h e St at e fai l ed to p ro v e t h at t h e

ex cep t i o n t o t h e s t at u t e o f l im i tat i o n ap p l i ed i n t h i s cas e.

Th e cas es u po n wh i ch th e St at e rel i es t o s u p p o rt i t s p o s i t i o n are i n ap p os i t e. Fo r

i n s t an ce, i n o n e o f t h o s e cas es

, S t a t e v. Ca mp bel l

, s u p ra, t h is Co u rt rev ers ed t h e g ran t

o f a p l ea i n b ar b ecau se t h e tri al co urt h ad rel i ed o n an i n co rrect l eg a l s t a n d a r d i n

d et erm i n i n g w h en th e t o l l i n g p eri o d en d ed

- t he t ri al co u rt erro n eo u sl y bas ed i t s

d eci s i o n o n w h en t h e i n

j u red p art y

co u ld h av e k n o wn o r s h o u l d h av e kn o w n o f t h e

cri m i n al act s

, rat h er th an wh en t h e i n j u red p art y h ad act u a l k n o w l e d g e o f t h e

d efen d an t ’ s co n d u ct

. Id

. at 8 5 8

. In t h e i n st an t cas e, h o wev er, t h e t ri al co u rt u s ed t h e

10p ro p er l eg a l s t an d ard

. An d h ere, u n l i k e i n Ca mp b el l

, t h ere was ev i den ce t h at t h e

v i ct i m fi rs t l earn ed o f th e co nd u ct at is s u e l es s t h an fo u r y ears b efo re t h e St at e fi l ed

t h e i n d i ct m en t . Id . at 8 5 6-8 57

.

Li k ewi s e, i n an o t her cas e rel i ed u p o n b y th e St at e, Ha r p er v. S t a te

, 2 92 Ga. 5 5 7

(7 3 8 SE2 d 5 8 4 ) (2 0 1 3 ), t h e Su p rem e Co u rt fo u nd

, i n rel ev an t p art

, th at t h e t ri al co u rt

erred b y fai l i ng t o an al y ze t he st at u t e of li m i t at i o n i s s u e i n t erm s o f t h e dat e t h at t h e

cri m es b ecam e k n o w n to th e v i ct i m ; t h e Co urt t h us rem an ded t he cas e fo r n eces s ary

fact ual fi n d i n g s ap p ly i n g t h e p ro p er s t an dard

. I d

. a t 5 6 3 (3 ). No tab l y

, t h e St at e

co n ten d s t h at Ha r

p er su p po rt s i t s a r g u m en t t h at act u al k n o wl ed g e ex i st s o n l y aft er

t h e vi ct i m “ s ee[s ] t h e d et ai ls .” Bu t Ha r p er d o es n o t s t at e t h at

. Fu rt h er, t h e t wo cas es

are d is t i n g u i s hab l e i n th at i n t h e i n s tan t cas e th e au d it o rs we r e t h e v i ct i m ’ s

em pl o y ees

, an d t he ev i den ce sh o w ed m o re t h an t h e m ere rai s i n g o f “ q u es t i o n s ”

d u ri n g t h e fo ur-y ear l i m i t at i o n p eri od

.

F in al l y

, i n Ro

ya l

, s u p ra, wh i ch i n v ol v ed an al l eg at i o n t h at an i n s u red ( t h e

d efen d an t ) co m

m i t t ed d i s ab i l it y i n s u ran ce frau d

, an em p l o y ee o f t h e d efen d an t cal l ed

t h e i n su ran ce co m

p an y ’ s frau d h o tl i ne an d rep o rt ed t h at t h e d efen d an t was wo rk i n g

wh i le recei v i n g d i s ab i l i t y p ay m en t s

. Id

. at 2 1

. Th i s Co u rt h el d t hat t h e t o l l i ng p eri o d

en d ed wh en an i n v es ti g at o r f o r t h e i n s u ran ce co m

p an y (t h e v i ct i m ) m et wi t h t h e

11cal l er, rev i ewed d o cu m en t s d u ri n g t h at m eet i n g

, an d h ad “ s o m e co rro bo rat i o n o f t h e

[cal ler’ s] al l eg at i o n s

. ” Id

. at 2 2

. W e h el d th at t h e t ri a l c ou rt d i d no t cl earl y err by

fi nd i ng t hat t h e v i ct i m h a d a c t u a l k n o wl ed g e o f t h e s p eci fi c act s co n st i t u t i n g t h e

cri m e o n ce t h e v i ct i m ’ s i n v es t i g at o r m et wi t h t h e cal l er an d rev i ewed t h e d o cu m en t s

p ro v id ed d u ri n g t h at m eet i n g ; t h e v i ct i m ’ s i n v es ti g at o r b el i ev ed t h at t he d o cu m en t s

p ro v id ed s ome co rro b o rat i on o f t h e cal l er’ s al l eg at i o n s

. Id

. In Ro ya l

, t h e t o l l i n g

p eri o d en d ed o n t h e d at e of t h at m eet i n g - ev en t h o u g h t h e i n v es t i g at o r b el i ev ed t h at

t h e d o cu m en t at i o n p ro v i d ed “ was n o t ‘ en o u g h at t h at p o in t ’ t o [r] ep o rt t h e su s p ect ed

i n s u ran ce frau d t o t h e i ns u ra n c e co m m i s s i o n er,” an d d es p it e t h e fact t h at t h e

i n v es t i g at o r s t i l l wan ted fu rt h er d o cu m en t at i o n an d co n d u ct ed ad d i t i o n al i n t erv iews

b efo re m ak i n g an y fo rm al frau d referral t o t he i n s u ran ce co m m i s s i o n er. Id

. at 2 2 -2 3.

In t h e i n s t an t cas e, by co n tras t

, t h e s p eci fi c act s at i s s ue were n o t rep o rt ed t o t h e

v i ct i m i n a p h on e cal l fro m a t h i rd -p art y

, bu t were d is co v er e d b y t h e v i ct i m ’ s o wn

em pl o y ees / au d i t o rs

. Fu rt h er, t h e v i ct im i n t h i s cas e h a d d o cu m en t at i on an d o t h er

ev i d en ce o f t h e sp eci fi c act s at i s s u e wi t h i n t h e l i m i t at i o n p eri o d

, a n d w e l l b e fo re

Oct o b er 2 9

, 2 0 1 0 (t h e earl ies t d at e t he St at e cl ai m ed t o h av e h a d k n o w led g e o f t h e

act s ). Th at Pari s wan t ed to g at h er ad d it i on al det ai l s o r i n fo rm at i o n (p art icu l arl y aft er

12t h e Sep t em

b e r 8, 20 10 m eet i n g ) d i d n o t t o l l t h e l i m i t at i o n peri o d

. See g en eral l y

Jen ki n s , s u p ra. Ou r d eci s io n i n Ro ya l d o es n o t p ro v i d e o th erwi se.

A s n o t e d ab ov e, an y ex cep t i o n t o t h e l im it at i o n p eri od m us t b e co n s t ru e d

n a r r o w l y an d i n a li g ht m os t fav o rab l e to t h e accu sed

. Ja n n u z o

, s u p ra. In t h i s c a s e

,

t h e tri al co u rt d i d n o t cl earl y err b y fi nd i n g th at t h e St at e fai l ed to m eet i t s b u rd en o f

p ro v in g t h at i t l ack ed act u al k no wl ed g e o f t he s p eci fi c act s co n s ti t u t in g t h e ch arg ed

cri m es d uri n g t h e l i m i t at i o n p eri o d

. Th u s

, t he t ri al co u r t d i d n o t err b y g ran t i n g

Cro w d er’ s m o ti o n fo r p lea i n b ar. See Jen ki n s , s u p ra at 6 0 3 (1 ) (A).

Ju d g men t a f f i r m ed . El l i n g t o n , P. J., a n d Br an ch , J., co n cu r

.

13