- STATE OF TENNESSEE, POLK COUNTY BENTON Criminal Court for Said County, July, Term, 2020 COUNT 1 The Grand Jurors upon their oath do present that RICHARD SEBURN TYLER, JR. a.k.a. RICK TYLER ‘on or between the dates of April 1, 2015 and March 31, 2016, in Polk County, Tennessee, and before the finding of this indictment, did knowingly delay, hamper, hinder, impede, obstruct or thwart the State of Tennessee in the collection of any of its lawful sales tax revenue, to-wit on unreported taxable sales of $400,459.80, the defendant failed to pay sales taxes in the amount of up to and including $38,224.90; and/or, Richard Sebum Tyler, Jr. admitted he was solely responsible for failing to file sales tax returns and remit the collected sales tax for the Whitewater Grill to the Department of Revenue; and/or, Richard Sebum Tyler, Jr. was knowledgeable of the requirement to register the business sales tax when it first opened in 2011 but failed to file sales tax returns or remit collected sales tax for the business; and/or, Richard Seburn Tyler, Jr. instructed one of his children to program the sales tax rate into the cash register, even instructing them to program the machine to collect at a higher rate which shows he was knowledgeable that sales tax had to be collected; and/or, Richard Seburn Tyler, Jr. has still failed to file sales tax returns or remit any sales tax to the State; even though he was notified of a sales tax audit regarding Whitewater Grill on September 13, 2016, and was interviewed by Special Investigations of the Department of Revenue as part of a criminal investigation, and/or, Richard Sebum Tyler, Jr. was knowledgeable of the sales activity of the business and knew Sales tax was charged and collected, but intentionally chose to ignore those records and failed to file returns; and/or, Richrd Seburn Tyler, Jr. failed to provide sufficient records to the auditor as required by Section 67-6-523 of the Tennessee Code Annotated and Rule 1.320-4-206 to record the taxable sales made to customers, as well as sales tax collected; and/or, and these acts were committed with the intent to defraud the State of Tennessee, in violation of T.C.A. 67- 1-1440(d), all of which is against the peace and dignity of the State of Tennessee. Pursuant to T.C.A. 40-2-101(c)(1), the statute of limitation shall be six (6) years ikl le D The offense involved the defrauding or attempting to defraud the state of Tennessee or any agency of the state, whether by conspiracy or not, and in any manner. JUL 06 2020 MELISSA KEITH CLERK OF COURTSCOUNT 2 ‘The Grand Jurors upon their oath do present that, RICHARD SEBURN TYLER, JR. a.k.a. RICK TYLER ‘on or between the dates of April 1, 2015 and March 31, 2016, in Polk County, Tennessee, and before the finding of this indictment, did unlawfully and knowingly exercise control over property $38,224.90 in unremitted sales tax funds, the property of the State of Tennessee, the thousand dollars ( $10,000), without effective consent, with intent to deprive the said State of Tennessee thereof, in violation of T.C.A. 39-14-103, all of which is against the peace and dignity of the State of Tennessee. The four (4) year Statute of Limitations found in T.C.A, 42-2-101(b)() is tolled in this case because the defendant concealed his scheme from State of Tennessee. The Tennessee Department of Revenue and its agents were unaware that the defendant failed to file sales tax returns from 2011 until an entrance conference with the Tennessee Department revenue agents on May 10, 2017. STEPHEN D. CRUMB, DISTRICT AT TENTH JUDICIAL DISTRICTNo._ W)-(R- 10 A TRUE BILL: STATE OF TENNESSEE vs Richard Seburn Tyler, Jr. Cbs Bot Foreman of the Grand Jury Indictment for: SUMMONS FOR THE STATE: Use Tax Evasion Ronny Howell Theft of Property-$10,000-$60,000 Matt Waitkus Sharon Jones ‘Timothy Kelly Carla Lyman WITNESSES: Ronny Howell Were sworn before the Grand Jury to give evidence on the within indictment, this the 6th day of 2020 Ronny Howell, Prosecutor