(Super. Ct. Nos. CM030205 & CM033444)
The opinion of the court was delivered by: Mauro , J.
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.
Defendant Norma Renee Hall pleaded no contest in one case to grand theft by embezzlement, and in another case to grand theft by embezzlement and willfully filing a false tax return. The trial court sentenced her to five years eight months in prison.
Defendant contends on appeal that (1) the trial court abused its discretion in accepting her plea on the count of willfully filing a false tax return, because there is no factual basis to support the plea; (2) the trial court erred in recommending that she receive drug and alcohol counseling pursuant to Penal Code section 1203.096*fn1 without making the requisite factual findings; and (3) the trial court erred in imposing a $200 probation revocation fine. (§ 1202.44.)
We conclude (1) any error in failing to find a factual basis for the plea of no contest to filing a false tax return was harmless, because the record supports a finding of a factual basis for defendant's plea; (2) defendant forfeited her contention that the trial court failed to make the necessary findings for drug and alcohol counseling, because she did not object at the sentencing hearing; and (3) the $200 probation revocation fine should not have been imposed.
We will direct the trial court to strike the probation revocation fine, and we will affirm the judgment as modified.
Defendant worked as a bookkeeper at the Corlin Paint store in Chico. Between February and December of 2008, she skimmed $6,276.53 from the company's bank deposits. Defendant was charged with embezzlement in case No. CM030205. She was released on her own recognizance pending sentencing, and she was eventually placed on formal probation.
Defendant worked at Champion Christian School as a bookkeeper during her release from custody prior to sentencing. The school principal launched an investigation into the school's financial records, which revealed discrepancies between the income and the bank deposits prepared by defendant, and disclosed that $9,675.77 was missing.
In case No. CM033444, defendant was charged with embezzlement and willfully filing a false tax return. It was further alleged that she committed the offenses while released on her own recognizance.
In two plea agreements, defendant pleaded no contest to grand theft by embezzlement in case No. CM030205, and she pleaded no contest to grand theft by embezzlement, and willfully filing a false tax return, in case No. CM033444. Defendant also admitted that she committed the subsequent offenses while released on her own recognizance. The ...