dissenting. For over 150 years, we have heeded the principle that criminal statutes are to be construed strictly. As we said in Hughes v. State, 6 Ark. 131, 134 (1845), this principle of statutory construction “is founded alike upon policy as well as humanity, designed for the protection of the citizen, unless he is clearly charged, and proven guilty, of a violation of a positive enactment of law.” In Weber v. State, 250 Ark. 566, 570, 466 S.W.2d 257, 260 (1971), we said that “[i]t is so firmly established as to need no citation of authority that criminal statutes are strictly construed,” and we said that application of this principle requires that “nothing ... be added or taken away from the precise or express language” of a statute.
More recently, we wrote that, “[o]n appellate review, we stricdy construe criminal statutes, resolving any doubts in favor of the defendant,” Graham v. State, 314 Ark. 152, 157, 861 S.W.2d 299, 302 (1993), and taking “nothing ... as intended which is not clearly expressed.” Hales v. State, 299 Ark. 93, 94, 771 S.W.2d 285, 286 (1989) (citation and internal quotation marks omitted). See also United States v. Resnick, 299 U.S. 207, 209 (1936) (“Statutes creating crimes are to be strictly construed in favor of the accused; they may not be held to extend to cases not covered by the words used.”).
The majority opinion violates this “cardinal rule of construction of criminal statutes.” Hales, supra. Given the language of Ark. Code Ann. §§ 14-42-108(a)(l) and (b)(1) (1987) and our duty to construe that language strictly, it is impossible to conclude that Mr. Allen committed the actus reus, or “the guilty act,” of the offenses contained in these provisions.
1. Count 1
The majority correctly identifies the standard by which we must determine whether the evidence was sufficient to support the conviction under § 14-42-108(a)(l). We will affirm a guilty verdict if it is supported by substantial evidence, which, as we have said, is evidence that would permit the jury to reach its conclusion “without resorting to speculation or conjecture.” Echols v. State, 326 Ark. 917, 938, 936 S.W.2d 509 (1996).
The State, however, was required to prove that Mr. Allen
(1) received or accepted any water, gas, electric current, or other article or service from the municipal corporation, or any public utility operating therein,
(2) without paying for it at the same rate and in the same manner that the general public in the municipal corporation pays therefor.
a. The “received or accepted” element
Although the evidence clearly shows that Mr. Allen did not pay for sewer or sanitation services, where is the evidence that he “received or accepted” those particular services? The terms of § 14-42-108(a)(l) do not impose criminal liability on an individual for paying for a particular service at a different rate or in a different manner unless there is proof that the individual is first receiving or accepting that particular service.
The State proved only that Mr. Allen “received or accepted” the water service, and no one disputes that he paid the monthly minimum charge for that particular service. There is no proof, however, that he “received or accepted” any service for which he did not make payment. Not a single witness testified that he (1) drew from a faucet any water that had been treated or purified in the sewer system; (2) contributed wastewater to the sewer system for purification or other treatment; (3) generated garbage for collection by sanitation personnel; or (4) otherwise received or accepted any form of sewer and sanitation services. In sum, there was no evidence that he committed the “wrongful deed which renders the actor criminally liable” under § 14-42-108(a)(l), Black’s Law Dictionary 36 (6th ed. 1990), and his conviction should therefore be reversed.
If it is the view of the majority that the conviction is supported by the showing that Mr. Allen received water service without paying for sewer and sanitation services, the statute is being badly misconstrued. The proscribed conduct is receiving or accepting a particular municipal service without paying for it at the same rate and in the same manner that the general public pays for that particular service. If an individual does not receive or accept that particular service, and he therefore does not pay for it, he does not become criminally liable under the terms of § 14-42-108(a)(l) by receiving or accepting an entirely different service for which payment is made in the usual manner.
If it is the position of the majority that Mr. Allen committed the offense by maintaining a connection to the sewer system and failing to pay the minimum sewer fee, the majority again fails in its construction of the statute. While Mr. Allen, by receiving the water service and by maintaining a connection to the sewer system, had the means of receiving or accepting sewer services for which he had not made payment, that is not proscribed by the statute.
It is conceivable that the Mr. Allen might, one day, consume water treated in the sewer system or contribute wastewater to the sewer system for treatment. In fact, he indicated that he had retained water services at his store so that he could periodically flush out the building’s pipes in order to keep them from rusting. If there were any evidence whatever that he had acted upon that intention, that would constitute evidence that he was in violation of the statute unless he paid for the sewer service at the same rate and in the same manner as everyone else. There is no such evidence.
Section 14-42-108(a)(1) requires proof of actual receipt or acceptance of a particular service. Proof that Mr. Allen had the means of receiving or accepting a particular service or that he intended to receive or accept it does not suffice to sustain a conviction under this statute. “One basic premise of Anglo-American criminal law is that no crime can be committed by bad thoughts alone. Something in the way of an act, or of an omission to act where there is a legal duty to act, is required too.” LeFave & Scott, Criminal Law § 3.2, at p. 196 (2d ed. 1986). There simply was no evidence that Mr. Allen acted so as to utilize his sewer connection or his water service to receive or accept sewer service.
Acknowledging that “a penal statute must not be construed so strictly as to defeat the obvious intent of the legislature,” Thomas v. State, 315 Ark. 79, 80, 864 S.W.2d 835, 836 (1993), there can be no question that the General Assembly only intended to punish municipal officials for receiving or accepting a municipal service without paying for it at the same rate and in the same manner as the general public pays for the service. There is no other way to construe this provision. Because the State did not satisfy this critical element of the offense, the conviction under § 14-42-108(a)(l) should be reversed.
b. The “paying ... at the same rate and in the same manner” element
Reversal is also required on account of the State’s failure to produce substantial evidence that Mr. Allen paid for municipal services in a manner contrary to the general public’s manner of paying for them. Under § 14-42-108(a)(l), the State was obligated to show that Mr. Allen failed to pay for received or accepted services “at the same rate and in the same manner” as the general public pays for such services.
According to the majority, the testimony of Sherry Taylor and Robert Stephens was sufficient to prove that Mr. Allen “used his office to obtain preferential treatment not available to the general public.” They testified that, in their opinion, any customer who resided within the city limits of Gould and was connected to the sewer system was required to pay the minimum sewer fee. The testimony cited by the majority suggests that Mr. Allen was the only person in the City who received water service and was connected to the sewer system who did not pay a minimum sewer fee.
To the contrary, the testimony of Ms. Taylor and Mr. Stephens is not substantial evidence that Mr. Allen’s manner of paying for municipal services and the rate at which he paid for services were contrary to those of the general public. Each witness, through his or her work in city government, was familiar with the billing procedures of the water department, and each testified that members of the “general public” who reside within the city limits and are connected to the sewer system typically pay a minimum sewer fee. But neither Ms. Taylor nor Mr. Stephens testified that it is unusual for members of the “general public” who do not “receive or accept” a particular service to be excused from paying the minimum fee for that service. Moreover, Ms. Taylor conceded on cross-examination that “[a] lot of people” within the city limits paid only the minimum water charge and were excused from paying the other minimum charges. In light of Ms. Taylor’s testimony, Mr. Allen’s manner of payment appears consistent with that of the general public.
More important, a Gould ordinance establishes that the manner in which Mr. Allen paid for municipal services was perfecdy consistent with the manner in which the general public was allowed to make payments. The ordinance provided for the assessment of sewer fees on “all users who contribute wastewater to the City of Gould treatment works.” By the terms of the ordinance, no sewer fee was required of a customer unless (1) he was a user of the sewer service; and (2) he contributed wastewater to the City’s sewer system.
Under the law of the City of Gould, then, it was entirely permissible for a person who did not use, or contribute waste-water to, the sewer system to avoid paying a sewer fee. The State did not show that Mr. Allen qualified as a “user” of the sewer system or a “contributor of wastewater.” The ordinance establishes that Mr. Allen’s manner of payment comported with the manner of payment for municipal services prescribed by the “general public” of Gould.
As the ordinance was applicable to all citizens of Gould, the majority is wrong to say that Mr. Allen’s manner of payment constituted “preferential treatment not available to the general public.” Clearly, any Gould citizen who did not use, or contribute wastewater to, the city sewer system could avoid payment of any sewer fee by operation of this ordinance.
2. Count 2
In order to affirm Mr. Allen’s conviction under § 14-42-108(b)(1), we must be able to conclude there is substantial evidence that Mr. Allen furnished or gave municipal services to other customers without requiring them to pay “the usual and regular rates ... in the usual manner.” According to the majority opinion, violation of that statute was shown by testimony that Mr. Allen adjusted the water bills of certain citizens who used the city’s water and sewer services.
There is no question that Mr. Allen made the adjustments mentioned in the majority opinion, but there is no proof whatsoever that he, in making these adjustments, permitted the customers to receive services without paying “the usual and regular rates ... in the usual manner.” The evidence showed that Mr. Allen, who was serving as the head of the water department, in addition to being Mayor, received numerous complaints from customers about the amount of their water bills. Some of the customers had faulty meters or leaky water lines. Mr. Allen determined that the increase in charges was the result of error on the City’s part, and he adjusted the bills.
What part of § 14-42-108(b)(l) prohibits a mayor, who is doubling as the head of the water department, from responding to allegations of erroneous biffing procedures by adjusting the water bills of the complaining citizens? The majority suggests that Mr. Allen lacked authority to adjust any customer’s bill without the approval of the City Council, and it mentions a city ordinance that permitted, but did not require, citizens to air their grievances before the City Council. What the majority overlooks is that the ordinance did not purport to establish an exclusive procedure for hearing customers’ complaints, and it did not divest Mr. Allen of his authority, especially that arising from his role as head of the' water department, to respond to customers’ complaints by adjusting their bills. Again, the principle of strict construction falls by the wayside.
The manner in which customers were permitted to pay for municipal services was not shown to be contrary to the manner in which those members of the “general public” who have complained about erroneous billing practices have paid for such services. Not a single witness testified that a customer with similar grievances would be treated any differently than the customers who received adjustments from Mr. Allen. There simply was no evidence on the question of how customers who, in general, complain about overbilling go about paying for water services. That kind of evidence was necessary in order to show that Mr. Allen treated the complaining customers in this case better or differently from any other similarly situated customer. We do not have such evidence in the record, and therefore the conviction on this count should also be reversed.
As the convictions on both counts should be reversed, there is no need to address Mr. Allen’s claim that he was denied equal protection of the law in the application of Ark. Code Ann. § 14-42-108(c)(2) and Ark. Const, art. 5, § 9, to remove him from his office because of the convictions.
I respectfully dissent.
March 17, 1997 John Wesley Hall, Jr., for appellant. Winston Bryant, Att’y Gen., by: O. Milton Fine II, Asst. Att’y Gen., for appellee.