Charlotte Businesswoman Pleads Guilty To State Tax Charges
October 26, 2016
RALEIGH – A Mecklenburg County woman pleaded guilty Wednesday in Wake County District Court to tax charges filed by the North Carolina Department of Revenue.
Elizabeth A. Sprock, 52, of 1300 Queens Road, Charlotte pleaded guilty on October 26, 2016 to one count of Willful Failure to Pay over North Carolina State Sales Tax.
Wake County District Court Judge Jacqueline Brewer sentenced Sprock to a 45-day prison term. The sentence was suspended and Sprock was placed on supervised probation for 18 months. She was also ordered to file original or amended individual income tax returns for tax years 2012, 2013, and 2014 within 90 days of the plea, perform 75 hours of community service and pay an $8,000 fine. Sprock paid over $40,000 in restitution prior to the plea.
Information presented in court showed that Sprock, owner of Allison Sprock Fine Art, located in Charlotte, had taxable sales totaling $164,315 for 2012, $183,521 for 2013, and $269,824 for 2014. Evidence showed that the business charged and collected sales tax on the sales of art, but failed to remit the tax to the North Carolina Department of Revenue.
The charges against Sprock resulted from an investigation by a special agent with the Department’s Criminal Investigations Section in Raleigh.
P.O. Box 25000, Raleigh, NC 27640-0001
An Equal Opportunity Employer
- File and Pay Taxes
- Find Tax FAQs
- Find Tax Information
- Pay a Bill or Notice
- Request an Installment Agreement
- Understand My Notice
- Collections – Past Due Taxes
- Periodic Review of Existing Rules
- Reports and Statistics
- Resolving Disputes
- Identity Theft
- Individual Income Tax Estimator
- Individual Income Tax Rates
- Sales and Use Taxes for Real Property Transactions and Services
- Sales and Use Tax Rates
- Taxpayer Advocate
- Taxpayer Self-Help