Former Cheatham County Business Owner Charged with Sales Tax Evasion

Friday, April 24, 2009 | 05:07am

KINGSTON SPRINGS, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and subsequent arrest of Madget A.Tidwell, owner of M.A.T. Enterprises formerly doing business as Pizza Pro in Kingston Springs, Tenn.

On April 7, 2009, Madget A. Tidwell, age 49, was indicted by a Cheatham County Grand Jury on one Class E felony count of Sales Tax Evasion in violation of Tenn. Code Annotated 67-1-1440(g). The indictment states Tidwell collected but failed to remit $11,357.80 in sales tax from July 2006 through June 2007. On April 11, 2009, Tidwell was arrested by the Cheatham County Sheriff’s Office. If convicted, Tidwell could be sentenced to a maximum of two years in the state penitentiary and fined $3,000 for the Class E Felony count. Additional civil taxes, penalties, and interest will be due the state.
 
“The Department of Revenue is committed to applying Tennessee’s tax laws and policies uniformly to all taxpayers to ensure a level playing field,” said Revenue Commissioner Reagan Farr. “The department cannot and will not allow people engaged in fraudulent tax activities to have a competitive advantage over honest businesspeople.”
 
This case was pursued criminally by the department with the assistance of District Attorney General Dan M. Alsobrooks’ 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.TN.gov/revenue.
 
 
 
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