Osaka Japanese Cuisine Manager Surrenders on Sales Tax and Theft Charges

Thursday, February 27, 2014 | 06:50pm

Memphis, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and subsequent surrender of Vivian Q. Le, 46, of Southaven, Miss.

Wednesday, Le, a manager of the Cordova and Collierville locations of Osaka Japanese Cuisine, surrendered to deputies at the Shelby County Jail on sales tax and theft of property charges.

In December 2013, a Shelby County Grand Jury indicted Le on three felony charges. Two Class E Felony counts were related to her falsification of sales tax returns and the third charge was a Class C Felony count for theft of property over $10,000.

"This investigation serves as a reminder that retailers are not entitled to use or keep sales tax monies," said Revenue Commissioner Richard H. Roberts. "Sales tax revenues collected by retailers are property of our state and local governments and must be remitted to the state as required by law. Consumers who pay the tax deserve to know that the money will be used by the state and local governments for the common good."

If convicted, Le could be sentenced up to a maximum of two years in the state penitentiary and fined $3,000 on each of the sales tax charges. She could serve a maximum of six years in the state penitentiary and fined $10,000 on the theft charge.

The Department of Revenue pursued this case in cooperation with District Attorney General Amy Weirich'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).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2013 fiscal year, the Department collected $11.7 billion in state taxes and fees and more than $2.2 billion in taxes and fees for local governments. To learn more about the Department, visit www.TN.gov/revenue.

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