Williamson County Business Owner Arrested for Sales Tax Evasion and Theft

NASHVILLE, Tenn. - The Tennessee Department of Revenue’s Special Investigations Section conducted the investigation that led to the indictment of Steven P. Games, age 47, president of Total Computer Concept Corporation located in Franklin, Tenn.  Special Agents arrested Games this morning on charges of sales tax evasion and theft.

On May 12, 2008, Games was indicted by a Williamson County Grand Jury on six Class E felony counts of Sales Tax Evasion in violation of Tenn. Code Annotated 67-1-1440(g) and one Class D felony count of Theft Over $1,000 in violation of Tenn. Code Annotated 39-14-103.  The indictments charge that Games failed to report $43,703 in sales and remit $3,935.16 of sales tax due the state of Tennessee during the period June 2002 through Nov. 2002.

If convicted, Games could be sentenced to a maximum of two years in the state penitentiary and fined $3,000 for each sales tax evasion count. He also faces a maximum sentence of four years in the state penitentiary and a fine up to $5,000 for the theft count. Additionally, civil taxes, penalties and interest will be due the state.

“The Department of Revenue promotes voluntary taxpayer compliance by educating taxpayers, aggressively pursuing criminal sanctions and demanding accountability when taxpayers engage in fraudulent activity,” said Revenue Commissioner Reagan Farr. “This investigation underscores our department’s ongoing efforts to enforce Tennessee’s tax laws.”

This case was pursued criminally by the Department of Revenue in cooperation with District Attorney General Kim R. Helper’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).