Former Business Owner Charged with Sales Tax Evasion and Theft
Tuesday, March 31, 2009 | 05:36am
NASHVILLE - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and subsequent arrest of Norman Ronald Shue, age 66. On March 26, 2009, Shue the former owner of Circa Home Interiors, LLC, with locations in Davidson and Williamson counties, was booked on charges of sales tax evasion and theft in both counties.
Shue was indicted by a Davidson County Grand Jury on six Class E felony counts of Sales Tax Evasion in violation of Tenn. Code Ann. 67-1-1440(g) and one Class C felony count of Theft of Property valued over $10,000 in violation of Tenn. Code Ann. 39-14-103. The Davidson County indictments charge that Shue failed to remit $21,177.73 of sales tax due the state of Tennessee by intentionally filing false and fraudulent sales tax returns. Shue was also indicted by a Williamson County Grand Jury on 11 Class E felony counts of Sales Tax Evasion and one Class C felony count of Theft of Property valued over $10,000 that charge he failed to remit $14,190.06 of sales tax due.
If convicted, Shue could be sentenced to a maximum of two years in the state penitentiary and fined $3,000 for each Class E felony count and a maximum of six years and $10,000 for each Class C felony in both Davidson and Williamson counties. Additional civil taxes, penalty and interest will be due the state.
“The Department of Revenue promotes voluntary taxpayer compliance by educating taxpayers, aggressively pursuing criminal sanctions and demanding accountability when taxpayers engage in fraudulent activity," said Revenue Commissioner Reagan Farr. "This investigation underscores our department's ongoing efforts to enforce Tennessee's tax laws."
This case was pursued criminally by the Department in cooperation with District Attorney General Victor S. (Torry) Johnson III of Davidson County and District Attorney General Kim Helper of Williamson County. Citizens who suspect violations of Tennessee’s revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).
The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2007-2008 fiscal year, the department collected $11.2 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2007-2008 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.
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