FORMER DAVIDSON COUNTY TITLE CLERK
SENTENCED FOR FAILURE TO PAY OVER SALES TAX AND FORGERY CHARGES
NASHVILLE, Tenn. - The Department of Revenue’s Special Investigations Section conducted the investigation that led to the indictment, arrest and the subsequent guilty plea of Tanya D. Payne. Yesterday, Payne pleaded guilty to one Class E felony count of Willful Failure to Pay Over Sales Tax and two Class E felony counts of Forgery. Payne, a former employee with the Davidson County Court Clerk’s Office, was sentenced to two years on each of the three counts. Payne was placed on four years supervised probation, required to submit to drug testing and ordered to repay $2,167.37 in sales tax she collected from Feb. 2005 to Sept. 2005 but did not remit to the state of Tennessee. Additional civil taxes, penalties and interest will be due the state.
On July 14, 2008, Payne was indicted by a Davidson County grand jury for collecting and not remitting sales tax she collected from citizens of Davidson County when they registered their motor vehicles at the Davidson County Clerk’s Office. The indictments also alleged she intentionally altered and forged title and registration documents in an attempt to conceal her crime.
“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 Davidson County District Attorney General Victor S. Johnson’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 2007-2008 fiscal year, the department collected $11.2 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 2007-2008 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.
Related news: July 23, 2008 – Former Davidson County Deputy Clerk Arrested for Forgery and Failure to Remit Sales Tax (http://tennessee.gov/revenue/newsreleases/2008/PayneArrest.htm)
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