March 12, 2020

DONIPHAN — Felony charges against a former restaurant operator were dismissed after a state investigator testified the Doniphan man filed sales tax returns with the state although he never paid the receipts.

Ron Smith
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DONIPHAN — Felony charges against a former restaurant operator were dismissed after a state investigator testified the Doniphan man filed sales tax returns with the state although he never paid the receipts.

Russell Brian Arnold, 46, was a longtime Missouri State Highway Patrol trooper and owner of Big D’s II LLC when he was charged in December with 15 felony counts of failure to furnish a sales tax return to the Missouri Department of Revenue.

Arnold appeared Monday with his attorney Dan Moore for a preliminary hearing in Ripley County Circuit Court before Associate Circuit Judge Thomas D. Swindle. Representing the state was special prosecutor Matthew Weatherman.

One witness was called to testify by the state, while none were called by the defense.

Special agent Abby Lakin with the Missouri Department of Revenue compliance office testified she had been in prior contact with Arnold while investigating the allegations.

Lakin said the suspect “failed to pay the sales tax due for 15 monthly periods” during 2017-18, and at one point his business license had been revoked.

During cross examination, Moore asked Lakin if Arnold had ever failed to file the required paperwork.

She replied no.

Moore claimed the charges represented the Department of Revenue wrongfully using the state’s criminal codes to enforce collection of a debt.

Judge Swindle did not immediately rule at the conclusion of the hearing and said he would take the case under advisement.

Tuesday morning the case was dismissed with the judge citing a lack of evidence presented.

Arnold reportedly no longer is employed by the highway patrol.

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