Mecklenburg County Business Woman Pleads Guilty in State Tax Case

August 25, 2016

RALEIGH – A Mecklenburg County business owner pleaded guilty Wednesday in Wake County Superior Court to felony charges filed by the North Carolina Department of Revenue.

Carolyn M. Shepard, 55, of 1701 Fountain View Street, Charlotte, pleaded guilty on August 24, 2016 to nine counts of Embezzlement of State Property, and five counts of Embezzlement of Mecklenburg County Property.

Superior Court Judge Reuben F. Young sentenced Shepard to a 16-month minimum, 29-month maximum prison term. The sentence was suspended and Shepard was placed on supervised probation for 60 months. As conditions of probation, Shepard was ordered to be placed under electronic home monitoring for the first six months, pay a fine of $25,000, and complete 100 hours of community service. Shepard paid $65,000.00 toward restitution at the time of her plea, and was ordered to pay the remaining balance while on probation.

Information presented in court showed that Shepard, the owner and managing member of CS Design, located in Charlotte, NC, aided and abetted the company to embezzle, misapply and convert to its own use $77,843.92 in State and Mecklenburg County Sales Tax, and $5,984.00 in North Carolina Withholding Tax during the period January 1, 2011 through April 30, 2015. During this period of time, Shepard held the position of managing member and was the responsible person of CS Design, which was under a duty to collect, hold in trust, and remit North Carolina State Taxes to the North Carolina Department of Revenue.

 


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