The local paper reports that Deborah Combs pleaded not guilty today to four criminal charges stemming from her failure to file city of Loveland, Ohio tax returns and not paying late fees on her $1.16 tax bill:

Combs, who suffers from various health problems, held a few minor, short-term jobs during that period and had minimal income. Because she didn’t earn enough to file state and federal returns, Combs said she initially believed she also didn’t have to file city tax returns.

Loveland has a mandatory filing requirement, however, and City Prosecutor Joseph Braun said he has an obligation to enforce the law.

Steve Adams and Christopher Finney, Combs’ attorneys, said Loveland’s tax system violates due process rights. The tax procedures include excessive fines that are designed to raise revenue and bolster the municipal budget, they said.

For earlier media coverage of the case, see here, here, and here.  Jim Maule has more on the case here.