April 15, 2011
Crystal D. Radabaugh, 30, the owner of Rex's Wheel & Tire Center LLC, located on Lake Bradford Road in Tallahassee, has been arrested on charges that she stole more than $5,000 in sales tax she collected from customers, but failed to send in to the state, the Florida Department of Revenue announced.
Ms. Radabaugh, who also lives in Tallahassee, was arrested by the Leon County Sherriff's Office on April 15, 2011 and was charged with two felonies, theft of sales tax and refusal to file returns and pay taxes due. 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.
According to Revenue Department investigators Ms. Radabaugh collected tax from customers at her business. However, during various periods in 2008, 2009 and 2010, she failed to send into the state all of the sales taxes. Under state law, sales tax is the property of the state at the moment of collection.
"Most Florida businesses do an excellent job of meeting the state's requirements for collecting and submitting sales tax, which pays for services Floridians need," said Lisa Vickers, Executive Director, Florida Department of Revenue. "Individuals who collect tax but don't send it in are stealing taxpayer dollars and gaining an unfair financial advantage over honest businesses. It's our job to ensure that Florida's tax laws are administered fairly."
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.