Pensacola evangelist Kent Hovind pleaded not guilty Monday to a 58-count federal indictment after saying he did not recognize the government's right to try him on tax-fraud charges.

Hovind, who calls himself "Dr. Dino," owns Dinosaur Adventure Land at 5800 N. Palafox St., Pensacola, a creationist theme park dedicated to debunking evolution.

For years, he has claimed that he is employed by God and has no income or property because everything he owns belongs to God. He believes man and dinosaurs inhabited the earth together and has offered a $250,000 reward to anyone who can offer him satisfactory proof of evolution.

Hovind's attorney, Assistant Public Defender Kafahni Nkrumah, told U.S. Magistrate Judge Miles Davis at a hearing Monday that his client did not want to enter a plea because he does not believe the United States, the Internal Revenue Service and the U.S. Attorney's Office "have jurisdiction in this matter."

When pressed by Davis to enter a plea of either guilty or not guilty, Hovind said he wished to enter a plea of "subornation of false muster."

"Subornation," according to Webster's Dictionary, means instigating another to do something illegal. "Muster" is an assembly, often for inspection or roll call.

When pressed by Davis, Hovind said he was entering a not guilty plea "under duress."

Hovind's wife, Jo, who is charged in 44 counts along with her husband, also pleaded not guilty. Her co-appointed attorney, Ken Ridlehoover, said he had just met her 15 minutes before the hearing so hadn't had time to discuss the case with her.

When asked where he lived, Kent Hovind replied, "I live in the church of Jesus Christ, which is located all over the world. I have no residence."

He called his home on Cummings Road, which backs Dinosaur Adventure Land, a "church parish."

U.S. District Judge Casey Rodgers will preside over the Hovinds' trial, for which Davis set a Sept. 5 date.

The indictment unsealed last week has three parts:

· Kent Hovind is accused of failing to pay $473,818 in federal income, Social Security and Medicare taxes for employees of his Creation Science Ministry between March 31, 2001, and Jan. 31, 2004.

The ministry includes Dinosaur Adventure Land, a museum and a science center.

The indictment alleges Hovind paid his employees in cash and called them "missionaries" to avoid paying payroll and FICA taxes.

· The Hovinds both are charged with 44 counts of structuring financial transactions to avoid reporting requirements.

The IRS contends they withdrew $430,500 in cash from AmSouth Bank between July 20, 2001, and Aug. 9, 2002, with each of 44 withdrawals for $9,500 or $9,600, just below the $10,000 starting point for reporting cash transactions.

· Kent Hovind also is charged with impeding an IRS investigation in several ways, including filing frivolous lawsuits and false complaints against the IRS.

In a 2002 lawsuit, Hovind complained that he feared "Gestapo actions of the Internal Revenue Service agents against him." He posted a "special notice to local, state and federal government agents, employees and inspectors" saying they could not come on his property without "prior written consent."

After the hearing, Kent Hovind declined to comment, other than to say reports that Dinosaur Land, which offers children's rides, is open.

"We had 1,000 visitors last week," he said.

Escambia County officials closed the science building and museum earlier this year because Hovind failed to get a building permit.

A sign outside Dinosaur Adventure Land states that three grown children and "30 other dedicated people" serve with Hovind "in this unusual ministry." The park is closed Sundays and Mondays.

An employee in a golf cart greeted a visitor Monday morning. He said employees were not allowed to speak about the case and "really don't understand" the issues surrounding the case.

A group of about 20 supporters showed up for the federal hearing but declined to speak.

Last week, Davis ordered Hovind to surrender his passport and guns. Hovind claimed "thousands and thousands" were waiting to hear him speak in South Africa next month. He also claimed the guns belonged to "the church."

Numerous Web sites and blogs about Kent Hovind have been filled with comments during the past few days about the case. Many of the blog comments are sarcastic references to Hovind's failure to "render unto Caesar."

An intelligence report from the Southern Poverty Law Center, a Birmingham, Ala.-based civil liberties organization that tracks hate crimes, quotes Hovind as saying that environmentalism and income taxes are "evil and contrary to God's law." The report also states that Hovind sells anti-Semitic books.

"Every religion has fundamentalists bordering on extremism," the Law Center report states. "Hovind is notable for his wide reception and for his promulgating of conspiracy theories favored by the antigovernment 'Patriot' movement."