Former Memphis Business Owner Pleads Guilty to Theft

MEMPHIS - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Max Suh’s guilty plea to theft of property.

This charge stemmed from his failure to remit sales tax collected from customers at Tobacco Max.  Suh, 49, was sentenced to three years in the county jail.  In lieu of the jail sentence, Suh was placed on three years of supervised probation.

The Honorable Judge Chris Craft ordered Suh to pay $30,000 in restitution to the Tennessee Department of Revenue before entering the plea.  Suh was ordered to repay the remaining $80,756.90 to the department in monthly payments.

“The Department of Revenue has always been committed to making sure Tennessee’s tax laws and procedures are applied uniformly to ensure fairness,” said Revenue Commissioner David Gerregano.  “We can never allow individuals engaged in fraudulent tax activity to have a competitive advantage over honest Tennesseans.”

The Department pursued the criminal case in cooperation with District Attorney Steve Mulroy’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 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.  To learn more about the department, visit www.tn.gov/revenue.

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