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Former Manager Of Sleepy Bear Cabin Rentals Pleads Guilty To Sales Tax Fraud

Tuesday, September 11, 2007 | 07:00pm

NASHVILLE, Tenn. - On Sep. 10, 2007, Nicole Lynn Tibbs, former manager of Sleepy Bear Cabin Rentals, 1000 Parkway, Sevierville, Tenn., appeared before Judge Rex Henry Ogle in Sevier County Criminal Court, where she pled guilty to 30 counts of sales tax evasion. Judge Ogle sentenced Tibbs to six years in the state penitentiary and suspended the sentence. Tibbs will serve six years of supervised probation, perform one hundred hours of community service and pay restitution to the State in the amount of $123,042.72. Additionally, civil taxes, penalties and interest will be due the state.

 

 

On Jan. 22, 2007, the Sevier County Grand Jury returned a 30-count indictment on Tibbs for evasion of sales tax in violation of Tenn. Code Ann. Section 67-1-1440(g), a Class E Felony. The Grand Jury also returned a one-count indictment for theft of property over $60,000 in violation of Tenn. Code Ann. Section 39-14-103, a Class B Felony. Tibbs was arrested on Jan. 24, 2007, and released on $75,000 bond. The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment, arrest and subsequent conviction of Tibbs.

“The majority of businesses pay appropriate taxes,” said Revenue Commissioner Reagan Farr. “This case serves as a warning to others who think they can get away with tax fraud in Tennessee. We will continue to pursue criminal activity and prosecute tax evaders to maintain fairness in our tax structure for Tennesseans.”

Citizens who suspect violations of the Tennessee revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389). These cases are pursued criminally by the department in cooperation with local district attorneys general.

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