People v. Jeiranian CA2/2

DISCUSSION

Appellant makes three arguments: (1) the trial court abused its discretion in ordering him to pay to the Board $162,392 in lost taxes because there was no evidence that his criminal conduct caused the loss of taxes to the Board; (2) the large amount of restitution constitutes an improper probation condition; and (3) the “law of the case” doctrine prevents imposition of the ordered restitution. We find no merit to these arguments.

required. The cigarette license is for a particular location, the only location at which unstamped cigarettes can be possessed, unless prior notice is given to the . . . Board. A cigarette stamp is proof that the cigarette tax has been paid. Cigarette stamps can only be purchased by a licensed cigarette distributor, who must make monthly reports to the Board of the cigarettes and stamps it purchased and the cigarettes it distributed.” (Jeiranian, supra, B227938, at p. 3.)

I. No Abuse of Discretion in Ordering Restitution

A. Applicable Law Penal Code section 1202.4, subdivision (a)(1) provides: “It is the intent of the Legislature that a victim of crime who incurs any economic loss as a result of the commission of a crime shall receive…