Blount County Resident Pleads Guilty to Tax Fraud

MARYVILLE, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the guilty plea of Bruce Martin Lemanski, former bookkeeper, for Art of Cakes in Maryville.

Judge Tammy Harrington accepted Lemanski’s guilty plea to tax evasion. The charges stemmed from Lemanski’s failure to report taxable sales at Art of Cakes. Judge Harrington sentenced Lemanski to one-year probation and ordered to pay restitution of $70,629.78. 

“It is a felony for retailers to collect sales tax from the public and then fail to remit it to the state,” Revenue Commissioner David Gerregano said. “It is a breach of the public trust, and the Department of Revenue will never quit pursuing criminal sanctions to provide accountability for these actions."

The department pursued this criminal case in cooperation with District Attorney Ryan K. Desmond’s Office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The department collects about 87 percent of total state revenue. During the 2023 fiscal year, it collected $22billion in state taxes and fees and more than $4.6 billion in taxes and fees for local governments. To learn more about the department, visit www.tn.gov/revenue.

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