Business Owner Pleads Guilty to $58K in Sales Tax Evasion

News release from Department of Revenue:
Knoxville, Tenn.- The Tennessee Department of Revenue’s Special
Investigation Section conducted the investigation that led to today’s
guilty plea of Lena Angela Lampkin, age 53, owner of Angie’s Market &
Deli, LLC, located in Strawberry Plains, Tenn.
Lena Lampkin pleaded guilty to one count of theft, a Class C felony.
She was ordered to pay restitution to the State in the amount of
$58,408.72. Lampkin will be sentenced on Dec. 2, 2011.
On May 10, 2010, the Knox County Grand Jury returned a 39 count
indictment for Evasion of Sales Tax in violation of Tenn. Code Ann.
Section 67-1-1440(g), a Class E felony, as well as one count of Theft of
Property over $10,000, a Class C felony. The indictments charged Lampkin
intentionally failed to report sales tax totaling $58,408.72 to the
state from April 2005 through June 2008.


“The majority of businesses pay appropriate taxes,” said Revenue
Commissioner Richard H. Roberts. “I hope this case will serve as a
warning to others who think they can get away with tax fraud in
Tennessee. We will continue to pursue criminal activity and prosecute
tax evaders to assure fairness in our tax structure for Tennesseans.”
This case was pursued criminally by the department in cooperation with
District Attorney General Randall Nichols’ office. Citizens who
suspect violations of the Tennessee revenue laws should call the
toll-free tax fraud hot line at (800) FRAUDTX (372-8389).
In addition to collecting state taxes, $2.0 billion of local sales and
business taxes were collected by the department for local governments
during the 2011 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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