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TRENTON
- Attorney General Paula T. Dow and Criminal
Justice Director Stephen J. Taylor announced
that a Warren County man and his girlfriend
were sentenced to prison today for failing
to turn over $207,000 in state payroll taxes
on behalf of the employees of their paving
company.
According
to Director Taylor, Christopher Nemeth,
42, of Stewartsville, was sentenced to four
years in state prison by Superior Court
Judge Edward M. Neafsey in Mercer County.
Nemeth’s girlfriend, Marisol Garcia,
39, also of Stewartsville, was sentenced
to three years in prison.
Nemeth
and Garcia each pleaded guilty on March
10 to second-degree misapplication of entrusted
property and property of government and
third-degree failure to remit payroll taxes.
Nemeth and Garcia are required to pay the
State of New Jersey $368,807, which includes
the back payroll taxes owed by their company,
Nemeth Enterprises Inc., with penalties
and interest.
Nemeth
and Garcia were indicted in December 2007
by the Division of Criminal Justice Major
Crimes Bureau as a result of a state investigation
by the Department of Labor and the Division
of Taxation. Deputy Attorney General Denise
Grugan prosecuted the case for the Division
of Criminal Justice and represented the
state at the sentencing.
From
1999 through the second quarter of 2007,
the defendants, who ran the paving company
from the home they shared, failed to pay
the state $207,003.57 in payroll taxes.
The sum included $62,603.77 collected from
employee wages – $40,038.78 in gross
income taxes and $22,564.99 in taxes for
the state’s unemployment and disability
insurance funds (UI/DI taxes) – which
the defendants were required to hold in
trust until remitted to the state. It also
included $144,399.80 in required employer
UI/DI taxes. Throughout that period, the
defendants failed to file payroll tax returns,
which must be filed quarterly with the Division
of Taxation, and employer wage reports,
which must be filed annually with the Department
of Labor.
The
case was investigated by Auditor Alison
Gruhler of the Department of Labor Division
of Employer Accounts and Auditor Kevin Curry
of the Division of Taxation Office of Criminal
Investigation.
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