Tag Archives: evasion

Boat Buyer Indicted on Felony Charges for Dodging Sales Taxes

News relese from state Department of Revenue:
Clinton, Tenn. – The Special Investigations Section of the Tennessee Department
of Revenue conducted the investigation that led to the indictment and surrender
of Jerry Lee Hatmaker, age 64, of Knoxville, Tenn. On Dec. 14, 2011, Hatmaker
surrendered to authorities at the Anderson County Sheriff’s Department. Bond was
set at $25,000.
On Dec. 12, 2011, the Anderson County Grand Jury returned a 4 count indictment
for Evasion of Sales Tax in violation of Tenn. Code Ann. Section 67-1-1440, a
Class E felony. Hatmaker was also indicted on one count of Filing a False
Report, one count of Perjury, and one count of Forgery. The indictment charges
that Hatmaker obstructed the State in the collection of sales tax by falsifying
records relating to his purchase of a boat, resulting in underreported sales tax
totaling $2,050.50.
“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.”
Prosecution of this criminal case was pursued by the department in cooperation
with District Attorney General Dave Clark’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).
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.

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.

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