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February 3, 2014

Former Tallahassee Wheel & Tire Store Owner Arrested

Crystal Diane Radabaugh, 33, owner of Rex's Wheel & Tire Center, LLC, has been arrested on charges that she failed to file 6 consecutive tax returns, failing to account for and remit the sales tax she collected from her customers, the Florida Department of Revenue announced.

Ms. Radabaugh, Tallahassee, was arrested by the Leon County Sheriff's Department on January 31, 2014 on felony charges relating to her failure to file sales and use tax returns. If convicted, she faces up to 5 years in prison and up to $5,000 in fines, as well as possible repayment of stolen tax, interest, penalty and investigative costs. Rex's Wheel & Tire Center (now closed) was located at 2202 Lake Bradford Road in Tallahassee.

According to Revenue Department investigators, Ms. Radabaugh collected sales tax from the customers of her business. However, during the various periods beginning in October of 2010 through February of 2013, she failed to send to the state sales tax returns and any of the sales taxes collected from her customers. Under state law, sales tax is the property of the state at the moment of collection.

“It is an honor to serve the vast majority of Florida businesses who comply with State tax requirements,” said Marshall Stranburg, Executive Director, Florida Department of Revenue. “For those that don’t, it is our job to enforce the law and ensure honest businesses are not placed at a competitive disadvantage by those who ignore the law or intentionally collect and steal taxpayer dollars.”

If you have information about tax crimes, please call the Florida Department of Revenue investigations office in Tallahassee at 850-922-2671.

Note: Due to the confidential nature of taxpayer records, generally the information found in this release is the only information available from the Department of Revenue concerning this matter. Other information may be available through the arresting agency and the local Clerk of Court.