MADISON COUNTY BUSINESS OWNER
SENTENCED ON THEFT CHARGES

NASHVILLE, Tenn. - The Department of Revenue’s Special Investigations Section conducted the investigation that led to the indictment and subsequent guilty plea of Baron A. Marshall to one count of theft of property over $60,000. On April 9, 2008, Marshall, former managing member of Marshall Motors, LLC, d/b/a Payless Car Sales located at 1465 Highway 45 bypass in Jackson, Tenn., was sentenced to 10 years of supervised probation.

According to the indictment, Marshall failed to declare taxable sales of $1,232,137.49 and did not remit $86,915.03 in sales tax collected from March 1, 2003 to Feb. 28, 2004. On April 9, 2008, Marshall pled guilty to one count of theft of property over $60,000. Judge Roger Page ordered Marshall to pay $86,915.03 in restitution to the state and sentenced him to 10 years supervised probation. Additionally, civil taxes, penalties and interest will be due the state.

“Tennessee’s tax structure depends on taxpayers voluntarily complying with the laws,” said Commissioner Reagan Farr. “Taxpayers who collect but intentionally do not remit sales tax breach the public’s trust. This conviction underscores our commitment to collecting all taxes due the state of Tennessee.”

This case was pursued criminally by the department in cooperation with the Madison County District Attorney General Jerry Woodall’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).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2006-2007 fiscal year, the department collected $11 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2006-2007 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.Tennessee.gov/revenue.

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