Former Loudon County Business Owner Pleads Guilty To Sales Tax Evasion

Monday, May 09, 2016 | 2:32pm

LOUDON - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Monday’s guilty plea of Chinyan “Linda” Ye.

Ye, 51, former partner of 72 Market & Deli, pleaded guilty in Loudon County Criminal Court to one class E felony count of sales tax evasion. Judge Jeffery Wicks accepted Ye’s guilty plea and ordered her to pay $21,636.99 in restitution. Judge Wicks also placed Ye on two years of supervised probation.

"Tennessee’s tax structure depends on taxpayers voluntarily complying with the laws," Revenue Commissioner Richard Roberts said. "Taxpayers who collect but intentionally do not remit sales tax, breach the public’s trust and violate the criminal laws of the state. This case underscores our commitment to rigorous and fair administration of Tennessee’s tax law."

The Department pursued the criminal case in cooperation with District Attorney General Russell Johnson and his staff. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2015 fiscal year, it collected $12.6 billion in state taxes and fees and more than $2.4 billion in taxes and fees for local governments. To learn more about the Department, visit