Former Davidson County Deputy Clerk Arrested for Forgery and Failure to Remit Sales Tax

NASHVILLE, Tenn. - The Tennessee Department of Revenue’s Special Investigations Section conducted the investigation that led to the arrest of Tanya D. Payne, age 46, former deputy clerk with the Davidson County Clerk’s Office in Nashville. Officers with the Metropolitan Nashville Police Department arrested Payne yesterday morning at her residence.

On July 14, 2008, Payne was indicted by a Davidson County Grand Jury on 17 Class E felony counts of Forgery Under $500 in violation of Tenn. Code Ann. Section 39-14-114 and one Class E felony count of Willful Failure to Pay Over Tax Collections in violation of Tenn. Code Ann. Section 67-1-1625. The indictments charge that from Feb. 2005 to Sept. 2005, Payne, then employed as a deputy clerk with the Davidson County Clerk’s Office, intentionally falsified the sales prices of vehicles registered at the clerk’s office and forged documents relating to those registrations with the intent to steal the sales taxes paid by the vehicles’ owners. Payne is alleged to have collected and failed to remit sales tax in the amount of $2,167 to the State of Tennessee during the eight month period.

If convicted, Payne could be sentenced to a maximum of two years in the state penitentiary and fined $3,000 for each forgery count. She also faces a maximum sentence of two years in the state penitentiary and a fine up to $3,000 for failure to turn over the sales tax collected.  Additionally, civil taxes, penalties and interest will be due the state.

“When sales tax is collected from the public and not remitted, it is a breach of the public trust,” said Commissioner Reagan Farr. “The Department of Revenue aggressively pursues criminal sanctions and demands accountability for such actions.”

This case was pursued criminally by the Department of Revenue in cooperation with District Attorney General Victor Johnson’s Office. Citizens who suspect violations of Tennessee’s revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).