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Wavees Contra CIOT- -d decision of the highest Court Of State D Interpreting a State D tatute identical to the 1989 state A statute. The

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Wavees Contra CIOT- -d decision of the highest Court Of State D Interpreting a State D tatute identical to the 1989 state A statute. The court held that intentional as used in the tatute includes gross negligence only when the gross negligence is accompanied by a reckless and wanton " disregard for the preservation of the business records

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