QUESTION? What happens if you are accused of tax evasion? Ask a former Smyrna businessman...

We all dislike the idea of paying taxes, but it is a needed duty to make our country run properly. That being said, if you don't pay your taxes you could find yourself in court and eventually behind bars.
 
Court indictments show that a 39 year old Nashville man who recently owned a business in Smyrna has been indicted on ten counts of tax evasion charges in Rutherford County. 
 
Amare A. Abreha was arrested at his business in Nashville. The charges in Rutherford County stem from alleged tax evasion actions while he owned a convenience store in Smyrna. The reported fraud was said to have occurred between the years of 2007 and 2008. 
 
So, what law is the suspect accused of breaking? 

TN Code Annotated: 67-1-1440.  "Crimes against revenue officers." 

  (a) It is a Class E felony for any person to assault any officer or employee of the department while performing duties as such officer or employee, or to assault any such officer or employee or a member of such officer's or employee's immediate family at any other time, if it is shown that such assault was by reason of the fact that such officer or employee had at some time performed an official duty as an officer or employee of the department with respect to any person. Any violation of this subsection (a) committed by any person with a pistol or other deadly weapon is a Class C felony. Each act done in violation of this subsection (a) is a separate offense.

(b) It is a Class E felony for any person to corruptly obstruct, delay, hinder, impede or intimidate, or to attempt to corruptly obstruct, delay, hinder, impede or intimidate, any officer or employee of the department from performing the officer's or employee's duty while acting in an official capacity under this part or any other laws of this state. It is also a Class E felony for any person in any other way to corruptly obstruct, delay, hinder or impede the administration of this part or any other revenue laws of this state. Each act done in violation of this subsection (b) is a separate offense.

(c) It is a Class C misdemeanor for any person to rescue or cause to be rescued, either forcibly or by any unlawful manner, any property after it shall have been seized under this part or any other revenue laws of this state, or to attempt or endeavor so to do. Each act done in violation of this subsection (c) is a separate offense.

(d) It is a Class E felony for any person to delay, hamper, hinder, impede, obstruct or thwart the state of Tennessee in the collection of any of its lawful revenue, or to deprive the state of the realization of such revenue at the time it is lawfully entitled thereto by any artifice, design, false weight or measure, stratagem, or by the falsification of any record, report or return required by law. Each act done in violation of this subsection (d) is a separate offense.

(e) It is a Class E felony for any two (2) persons to conspire to delay, hamper, hinder, impede, obstruct or thwart the state of Tennessee in the collection of any of its lawful revenue, or to deprive the state of the realization of such revenue at the time it is lawfully entitled thereto by any artifice, design, false weight or measure, stratagem, or by the falsification of any record, report or return required by law. Each act done in violation of this subsection (e) is a separate offense.

(f) It is a Class E felony for any person to falsely, corruptly, or knowingly misrepresent any material statement of fact while testifying under oath as a witness at any hearing held by the commissioner or the commissioner's delegate while acting in an official capacity under this part or any other laws of this state. Each act done in violation of this subsection (f) is a separate offense.

(g) It is a Class E felony for any person willfully to attempt in any manner to evade or defeat any tax due the state of Tennessee; provided, that if use tax of less than five hundred dollars ($500) is involved, the offense is a Class A misdemeanor. Each act done in violation of this subsection (g) is a separate offense.

HISTORY: Acts 1973, ch. 368, § 4; T.C.A., § 67-6045(a)-(f); Acts 1984, ch. 734, § 2; 1989, ch. 591, §§ 90-94, 113; 1999, ch. 406, § 6; 2000, ch. 982, § 44.
 
Source: 
TN Department of Revenue
T.C.A. 67-1-1440 
Circuit Court Documents for Rutherford County
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