Knox County Man Surrenders On Sales Tax Evasion, Perjury and Forgery Charges

Clinton, Tenn. – The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and subsequent surrender of Andrew Dow Scoles, age 37, of Powell, Tenn. On Apr. 25, Scoles surrendered to special agents at the Anderson County Sheriff’s Department. Bond was set at $25,000.

On March 1, 2011, the Anderson County Grand Jury returned a 2 count indictment for Evasion of Sales Tax in violation of Tenn. Code Ann. Section 67-1-1440(g), a Class E felony. The indictments charge that Scoles provided false and fraudulent information to the Anderson County Clerk’s office when he registered a 2000 Velocity boat and a 1997 Ford Mustang, resulting in underreported tax totaling $1,973.63. The Grand Jury also indicted Scoles on 1 count of Aggravated Perjury, a Class D felony and 2 counts of Forgery, Class E felonies.

 

“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 Richard H. Roberts. "This indictment underscores the department's ongoing efforts to enforce Tennessee's tax laws."

 

If convicted, Scoles could be sentenced up to a maximum of two years in the state penitentiary and fined $3,000 for each of the tax evasion and forgery counts, and a maximum of four years in the state penitentiary and fined $5,000 on the perjury count.

 

Prosecution of this criminal case was pursued by the department in cooperation with District Attorney General Dave Clark’s office. Commissioner Roberts expressed his appreciation for the excellent cooperation the department has enjoyed with General Clark. 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 91 percent of total state tax revenue. During the 2009-2010 fiscal year, the department collected $10.1 billion in state taxes and fees. In addition to collecting state taxes, the Department of Revenue collects taxes for local, county and municipal governments. During the 2009-2010 fiscal year, local government collections by the Department of Revenue exceeded $1.9 billion. In 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.