Cabarrus County Business Owner is Sentenced in State Tax Case
July 25, 2016
RALEIGH – A Cabarrus County businesswoman was sentenced Monday, July 25, 2016 in Wake County Superior Court on felony tax charges filed by the North Carolina Department of Revenue.
Barbara B. Butler, 61, of 70 Pitts School Road NW, Concord, North Carolina, pled guilty to two counts of Embezzlement of State Property.
Superior Court Judge Kendra Hill sentenced Butler to a 16-month minimum, 29-month maximum prison term. The sentence was suspended and Butler was placed on supervised probation for 60 months. As a condition of probation, Butler was ordered to be imprisoned for 60 days. Butler paid $420,000.00 toward the total restitution amount of $662,247.15 at the time of her plea.
Butler Specialties, Inc., which is owned by Barbara Butler and her husband, Brian Butler, pleaded guilty to three counts of Embezzlement of State Property. The corporation was ordered to pay approximately $60,000.00 per year until the remaining restitution balance is paid in full.
Information presented in court showed that Butler, a corporate officer of Butler Specialties, Inc., doing business as Butlerbuilt Motorsports Equipment, aided and abetted the corporation to embezzle, misapply and convert to its own use $400,859.06 in state and county sales tax during the period December 1, 2003 through January 20, 2014, and embezzle $261,388.09 in North Carolina Withholding Tax during July 4, 2009 through January 1, 2014. During this period of time, Butler held the position of Secretary/Treasurer, and was the responsible person of Butlerbuilt Motorsports Equipment, which was under a duty to collect, hold in trust, and remit North Carolina State Taxes to the North Carolina Department of Revenue.
The charges against Butler resulted from an investigation by a special agent with the Department’s Criminal Investigations Section in Raleigh.
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