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February 24, 2005

Tallahassee Restaurant Operator Arrested in $50,000 Tax Theft Case

The owner of a Tallahassee restaurant has been arrested on charges that he stole more than $50,000 in sales tax he collected from customers but failed to send in to the state, the Florida Department of Revenue announced.

Michael T. Lane, 46, of Tallahassee, turned himself in to the Leon County Sheriff's Department to face felony charges relating to failure to file tax returns and pay tax. If convicted, he faces up to 15 years in prison and up to $10,000 in fines, as well as possible repayment of stolen tax, interest, penalty and investigative costs. Lane also faces felony charges related to failure to file tax returns as required by law. Lane operates Top Quality Management, Inc., at 501 S. Calhoun Street, Tallahassee, Florida.

According to Revenue Department investigators, Lane routinely collected tax from customers at his business. However, during various periods between February 2000 to December 2004, Lane failed to send in to the state all of the sales taxes that he had collected. Investigators found that Lane had illegally kept $50,723.13 in tax money. Under state law, sales tax is the property of the state at the moment of collection. DOR staff repeatedly visited Lane and warned him to come into compliance with state tax law, but he failed to meet his legal obligations.

"To be fair, tax law must apply uniformly to all businesses," said Jim Zingale, executive director of the Revenue Department. "Tax cheats steal money that the public pays to support vital public services, such as law enforcement and education. They also steal a competitive advantage over honest businesspeople who pay their taxes. The Department of Revenue cannot and will not allow this to occur."

If you have information about tax theft, please call the Florida Department of Revenue investigations office in Tallahassee at 850-922-2666.