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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

  

                         Laws of Minnesota 1986 

                        CHAPTER 446-H.F.No. 1863 
           An act relating to crimes; providing for the waiver of 
          the right to counsel in juvenile proceedings; 
          clarifying the crime of failing to file a tax return; 
          creating a presumption that property acquired during 
          the course of certain crimes are "proceeds" of the 
          crime for purposes of forfeiture law; amending 
          Minnesota Statutes 1984, section 260.155, subdivision 
          8, and by adding a subdivision; and Minnesota Statutes 
          1985 Supplement, sections 290.92, subdivision 15; and 
          609.531, subdivision 2. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1984, section 260.155, is 
amended by adding a subdivision to read: 
    Subd. 1a.  [RIGHT TO PARTICIPATE IN PROCEEDINGS.] A child 
who is the subject of a petition, and the parents, guardian, or 
custodian of the child, and any grandparent of the child with 
whom the child has resided within the past two years, have the 
right to participate in all proceedings on a petition. 
    Sec. 2.  Minnesota Statutes 1984, section 260.155, 
subdivision 8, is amended to read: 
    Subd. 8.  [WAIVER.] (a) Waiver of any right which a child 
has under this chapter must be an express waiver voluntarily and 
intelligently made by the child after the child has been fully 
and effectively informed of the right being waived.  If a child 
is under 12 years of age, the child's parent, guardian or 
custodian shall give any waiver or offer any objection 
contemplated by this chapter. 
    (b) Waiver of a child's right to be represented by counsel 
provided under the juvenile court rules must be an express 
waiver voluntarily and intelligently made by the child after the 
child has been fully and effectively informed of the right being 
waived.  In determining whether a child has voluntarily and 
intelligently waived the right to counsel, the court shall look 
to the totality of the circumstances which includes but is not 
limited to the child's age, maturity, intelligence, education, 
experience, and ability to comprehend, and the presence and 
competence of the child's parents, guardian, or guardian ad 
litem.  If the court accepts the child's waiver, it shall state 
on the record the findings and conclusions that form the basis 
for its decision to accept the waiver. 
    Sec. 3.  Minnesota Statutes 1985 Supplement, section 
290.92, subdivision 15, is amended to read: 
    Subd. 15.  [PENALTIES.] (1) In the case of any failure to 
withhold a tax on wages, make and file quarterly returns or make 
payments to or deposits with the commissioner of amounts 
withheld, as required by this section, within the time 
prescribed by law, there shall be added to the tax a penalty 
equal to ten percent of the amount of tax that should have been 
properly withheld and paid over to or deposited with the 
commissioner if the failure is for not more than 30 days with an 
additional five percent for each additional 30 days or fraction 
thereof during which the failure continues, not exceeding 25 
percent in the aggregate.  The amount of the tax together with 
this amount shall bear interest at the rate specified in section 
270.75 from the time the tax should have been paid until paid.  
The amount added to the tax shall be collected at the same time 
and in the same manner and as a part of the tax unless the tax 
has been paid before the discovery of the negligence, in which 
case the amount added shall be collected in the same manner as 
the tax. 
    (2) If any employer required to withhold a tax on wages, 
make deposits, make and file quarterly returns and make payments 
to the commissioner of amounts withheld, as required by sections 
290.92 to 290.97, willfully fails to withhold the tax or make 
the deposits, files a false or fraudulent return, willfully 
fails to make the payment or deposit, or willfully attempts in 
any manner to evade or defeat the tax or the payment or deposit 
of it, there shall also be imposed on the employer as a penalty 
an amount equal to 50 percent of the amount of tax, less any 
amount paid or deposited by the employer on the basis of the 
false or fraudulent return or deposit, that should have been 
properly withheld and paid over or deposited with the 
commissioner.  The amount of the tax together with this amount 
shall bear interest at the rate specified in section 270.75 from 
the time the tax should have been paid until paid.  The penalty 
imposed by this paragraph shall be collected as a part of the 
tax, and shall be in addition to any other penalties civil and 
criminal, prescribed by this subdivision. 
      (3) If any person required under the provisions of 
subdivision 7 to furnish a statement to an employee or payee and 
a duplicate statement to the commissioner, or to furnish a 
reconciliation of the statements, and quarterly returns, to the 
commissioner, willfully furnishes a false or fraudulent 
statement to an employee or payee or a false or fraudulent 
duplicate statement or reconciliation of statements, and 
quarterly returns, to the commissioner, or willfully fails to 
furnish a statement or the reconciliation in the manner, at the 
time, and showing the information required by the provisions of 
subdivision 7, or rules prescribed by the commissioner 
thereunder, there shall be imposed on the person a penalty of 
$50 for each act or failure to act, but the total amount imposed 
on the delinquent person for all such failures during any 
calendar year shall not exceed $25,000.  The penalty imposed by 
this paragraph is due and payable within ten days after the 
mailing of a written demand therefor, and may be collected in 
the manner prescribed in subdivision 6, paragraph (8). 
    (4) In addition to any other penalties prescribed, any 
person required to withhold a tax on wages, make and file 
quarterly returns, and make payments or deposits to the 
commissioner of amounts withheld, as required by this section, 
who attempts to evade the tax by (i) willfully fails failing to 
withhold the tax or truthfully make and, file the quarterly 
return, or make the payment or deposit, or attempts to evade or 
defeat the tax (ii) willfully preparing or filing a false 
return, is guilty of a gross misdemeanor unless the tax involved 
exceeds $300, in which event he is guilty of a felony. 
    (5) In lieu of any other penalty provided by law, except 
the penalty provided by paragraph (3), any person required under 
the provisions of subdivision 7 to furnish a statement of wages 
to an employee and a duplicate statement to the commissioner, 
who willfully furnishes a false or fraudulent statement of wages 
to an employee or a false or fraudulent duplicate statement of 
wages to the commissioner, or who willfully fails to furnish a 
statement in the manner, at the time, and showing the 
information required by the provisions of subdivision 7, or 
rules prescribed by the commissioner thereunder, is guilty of a 
gross misdemeanor. 
    (6) Any employee required to supply information to his 
employer under the provisions of subdivision 5, who willfully 
fails to supply information or willfully supplies false or 
fraudulent information thereunder which would require an 
increase in the tax to be deducted and withheld under 
subdivision 2a or 3, is guilty of a gross misdemeanor. 
    (7) The term "person," as used in this section, includes an 
officer or employee of a corporation, or a member or employee of 
a partnership, who as an officer, employee, or member is under a 
duty to perform the act in respect of which the violation occurs.
      (8) All payments received may, in the discretion of the 
commissioner of revenue, be credited first to the oldest 
liability not secured by a judgment or lien, but in all cases 
shall be credited first to penalties, next to interest, and then 
to the tax due. 
      (9) In addition to any other penalty provided by law, any 
employee who furnishes a withholding exemption certificate to 
his employer which the employee has reason to know contains a 
materially incorrect statement is liable to the commissioner of 
revenue for a penalty of $500 for each instance.  The penalty is 
immediately due and payable and may be collected in the same 
manner as any delinquent income tax. 
      (10) In addition to any other penalty provided by law, any 
employer who fails to submit a copy of a withholding exemption 
certificate required by subdivision 5a, clause (1)(a), (1)(b), 
or (2) is liable to the commissioner of revenue for a penalty of 
$50 for each instance.  The penalty is immediately due and 
payable and may be collected in the manner provided in 
subdivision 6, paragraph (8).  
    (11) Any person who willfully aids or assists in, or 
procures, counsels, or advises the preparation or presentation 
under, or in connection with any matter arising under this 
section, of a return, affidavit, claim, or other document, which 
is fraudulent or false as to any material matter, whether or not 
the falsity or fraud is with the knowledge or consent of the 
person authorized or required to present the return, affidavit, 
claim, or document, is guilty of a gross misdemeanor, unless the 
tax involved exceeds $300, in which event he is guilty of a 
felony.  
    (12) Notwithstanding the provisions of section 628.26, or 
any other provision of the criminal laws of this state, an 
indictment may be found and filed, upon any criminal offense 
specified in this subdivision, in the proper court within six 
years after the commission of the offense.  
    Sec. 4.  Minnesota Statutes 1985 Supplement, section 
609.531, subdivision 2, is amended to read: 
    Subd. 2.  [FORFEITURES OF CONVEYANCE DEVICES; 
COMMUNICATIONS DEVICES; PRIMARY CONTAINERS; WEAPONS USED; AND 
CONTRABAND PROPERTY.] (a) Proceeds that are derived from or 
traced to the commission of a designated offense, conveyance 
devices, communications devices or components, primary 
containers, and weapons associated with the commission or 
utilized in the commission of a designated offense, and all 
contraband property shall be subject to forfeiture with the 
following limitations:  
    (a) (1) No conveyance device, communications device or 
component or primary container used by any person as a common 
carrier in the transaction of business as a common carrier is 
subject to forfeiture under this section unless the owner or 
other person in charge of the conveyance, container, or 
communications device or component is a consenting party or 
privy to commission of a designated offense.  
    (b) (2) No conveyance device, communications device or 
component, primary container, or weapon used is subject to 
forfeiture under this section unless the owner of it is privy to 
a violation of a designated offense or unless the use of the 
conveyance device, communications device or component, primary 
container, or weapon in a violation occurred with his knowledge 
or consent.  
    (c) (3) A forfeiture of a conveyance device, communications 
device or component, primary container, or weapon used 
encumbered by a bona fide security interest is subject to the 
interest of the secured party unless he had knowledge of or 
consented to the act or omission upon which the forfeiture is 
based.  
    (d) (4) Proceeds which are derived from or traced to the 
commission of a designated offense are subject to forfeiture 
under this section only to the extent that the owner of the 
proceeds was privy to the violation upon which the forfeiture 
action is based.  
    (b) Any property acquired during or after the commission of 
the designated offense shall be presumed to be proceeds derived 
from or traced to the commission of a designated offense and 
subject to forfeiture under paragraph (a).  The burden of 
rebutting this presumption is upon the claimant. 
    Sec. 5.  [EFFECTIVE DATE.] 
    Sections 3 and 4 are effective August 1, 1986, and apply to 
crimes committed on or after that date. 
    Approved March 25, 1986