Court acquits employer of social security fraud for non-persistent non-payment due to financial hardship.

The court acquitted the defendant, T. C., of the charge of persistently violating social security laws by failing to pay employee contributions. The prosecution alleged intentional non-payment, but the defense successfully demonstrated that the company's inability to pay stemmed from objective financial difficulties and seasonal business constraints rather than malicious intent. Consequently, the court ruled that the defendant's actions did not meet the legal threshold of 'persistence' required for criminal liability.