Charge dismissed because failure to pay social security taxes was not proven to stem from intentional evasion.

The court dismissed the charge of violating social security tax regulations because the prosecution failed to prove the non-payment resulted from evasion rather than insolvency. The defendant argued the delay was due to financial inability, while the prosecution contended it indicated intentional avoidance of obligations. The court ruled that without evidence distinguishing insolvency from deliberate evasion, the statutory elements for the crime were not met.