Shelby County Man Arrested on Sales Tax Fraud and Theft ChargesFriday, September 30, 2011 | 01:58 pm
Memphis, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and subsequent arrest of Scott Ha, age 51, of Collierville, Tennessee. On Sept. 29, 2011, Ha, part-owner of J. Sams Texaco located at 1708 Winchester Road in Memphis, Tennessee, was arrested by the Shelby County Sherriffs Department. Bond was set at $20,000.
On Sept. 27, 2011, Ha was indicted by a Shelby County Grand Jury on one count of Sales Tax Fraud in violation of Tenn. Code Ann. Section 67-1-1440, a Class E felony, and one count of Theft of Property Over $10,000 in violation of Tenn. Code Ann. Section 39-14-103, a Class C felony. If convicted, Ha could be sentenced up to a maximum of two years in the state penitentiary and fined $3,000 for the sales tax fraud charge and a maximum of six years in the state penitentiary and fined $10,000 on the theft of property charge.
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." The Shelby County District Attorney Generals Office will prosecute the case.
When individual business owners choose to defraud the State of taxes, they defraud our citizens," said Shelby County District Attorney General Amy Weirich. "My office will vigorously prosecute these violations of the public trust."
Commissioner Roberts expressed his appreciation for the excellent cooperation the department has enjoyed with General Weirich. Citizens who suspect violations of Tennessees 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.