Opinion ID: 1668663
Heading Depth: 1
Heading Rank: 1

Heading: facts

Text: In 1992, Marnette, doing business as Marnette & Sons Chimney Sweeps, was charged with three counts of failure to pay sales tax, three counts of failure to file sales tax returns, and one count of failure to pay sales tax two or more times in twelve months. The first six counts covered the tax reporting period for March, April, and May of 1992. Each count constitutes a Class 1 misdemeanor. SDCL 10-45-48.1(2) & (4). The seventh count makes multiple violations a Class 6 felony. SDCL 10-45-48.1(8). Pursuant to a plea agreement, Marnette pled guilty to count seven and agreed to pay back taxes, penalties, and prosecution costs. In exchange, the State dismissed the remaining six counts and agreed to remain silent at sentencing. A presentence investigation revealed to the trial court that an FBI record check discovered Marnette had a prior federal felony conviction. Marnette argued that the prior felony conviction was set aside under the Federal Youth Corrections Act (Act) and, therefore, the trial court should exercise its discretion and suspend imposition of Marnette's sentence. [1] State argued that the former felony conviction precluded the sentencing court from entering a suspended imposition of sentence. The trial court continued the sentencing hearing to allow the parties an opportunity to submit briefs on the issue. After considering these briefs, the court determined that SDCL 23A-27-13 prohibited the court from suspending imposition of sentence because Marnette had a prior felony conviction. [2] The court sentenced Marnette to one hundred eighty days in the county jail with one hundred seventy-eight of those days suspended, plus restitution and prosecution costs pursuant to the plea agreement. Marnette now appeals the trial court's judgment and sentence.