Nash County Businessman Charged in State Tax Case

April 13, 2017

RALEIGH – A Nash County businessman was arrested Thursday on felony and misdemeanor tax charges filed by the North Carolina Department of Revenue.

Shawn M. Dwyer, 45, of 205 South First Street, Nashville, was charged on April 13, 2017 with one count of Embezzlement of State Property, one count of Embezzlement of Nash County Property, and five counts of Willful Failure to File North Carolina Individual Income Tax Returns.

Arrest warrants allege that Dwyer, as the former manager of the Nashville Exchange restaurant, did feloniously embezzle, misapply, and convert to his own use $4,945.24 in North Carolina and Nash County Sales Tax during the period February 1, 2013 through February 28, 2015. During this period of time, Dwyer held the position of manager and was the responsible person of Nashville Exchange, which was under a duty to collect, hold in trust, and remit North Carolina State Taxes to the North Carolina Department of Revenue. Additional warrants also allege that Dwyer willfully failed to a North Carolina Individual Income Tax Return for 2010, 2011, 2013, 2014, and 2015. Dwyer was self-employed as Laneco Custom Builders, LLC during 2010 through 2011, and employed by Nashville Exchange restaurant during 2013, 2014, and 2015. Dwyer was required to file a North Carolina Individual Income Tax Return for these years, but willfully failed to file the returns.

Dwyer appeared before a Wake County magistrate and was placed under a $5,000.00 secured bond. A first appearance is scheduled for April 17, 2017 in Wake County District Court in Raleigh.

The charges against Dwyer resulted from an investigation by a special agent with the Department’s Criminal Investigations Section in Raleigh.

 


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