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Bradley Woman County Arrested for Tax Evasion and Theft

Wednesday, June 02, 2021 | 11:41am

The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and arrest of Amiee Martin Smith for tax evasion and theft of property.  Revenue special agents arrested Smith,  age 45, on Wednesday.

On May 25, 2021, a Hamilton County Grand Jury indicted Smith on one felony count of theft of property and 39 felony counts of tax evasion.  The indictments allege Smith willfully attempted to evade or defeat sales tax due to the state of Tennessee by failing to file sales tax returns for Shooter’s Depot, LLC, from January 2014 through February 2017.  Bond was set at $10,000.

“The Department of Revenue promotes voluntary taxpayer compliance by educating taxpayers, aggressively pursuing criminal sanctions and demanding accountability when taxpayers engage in fraudulent activity," Revenue Commissioner David Gerregano said. "This indictment underscores the department's ongoing efforts to enforce Tennessee's tax laws."

If convicted, Smith could be sentenced to a maximum of two years in the state penitentiary and fined up to $3,000 for each count of tax evasion, and a maximum of six years in the state penitentiary and fined up to $10,000 for the theft charge.

The department is pursuing this criminal case in cooperation with District Attorney Neal Pinkston’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, as well as the collection of taxes and fees associated with those laws. The department collects about 87 percent of total state revenue. During the 2020 fiscal year, it collected $15.1 billion in state taxes and fees and more than $3.2 billion in taxes and fees for local governments.

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