Missouri Court of Appeals, Western District / Mar 26, 2019
State of Missouri vs. Cale D. Seymour
The State appealed the trial court's grant of a motion for judgment of acquittal for Cale Seymour, who was charged with failing to insure workers' compensation liability. The trial court found the charge was time-barred because the offense was discovered more than three years before filing. The appellate court affirmed, holding that an appeal from an acquittal based on a statute of limitations does not trigger double jeopardy, and that the "discovery of the offense" for statute of limitations purposes occurs when an objectively reasonable investigation by the Fraud and Noncompliance Unit concludes, which in this case was after an unreasonable delay in investigation.