Memphis Business Owner Sentenced on Sales Tax Fraud and Theft Charges

MEMPHIS -The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Thursday’s sentencing of Stephen West, owner of West Stone Works, Co., Inc.  West, 50, was indicted on February 2.

On Thursday, September 21, Judge James Lammey sentenced West on a Class C felony theft of property over $10,000, and Class E felony sales tax fraud.  In lieu of jail time, West was placed on eight years supervised probation and ordered to pay $2,000 per month. 

“It is a felony for retailers to collect sales tax from the public and then fail to remit it to the state,” Revenue Commissioner David Gerregano said.  “It is a breach of the public trust, and the Department of Revenue will never quit pursuing criminal sanctions to provide accountability for these actions.”

The Department pursued this criminal case in cooperation with District Attorney Amy Weirich’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 and the collection of taxes and fees associated with those laws.  The Department collects about 87 percent of total state revenue.   During the 2017 fiscal year, it collected $13.9 billion in state taxes and fees and more than $2.7 billion in taxes and fees for local governments. To learn more about the Department, visit www.tn.gov/revenue.