SCDOR agents arrested an Oconee County man on Thursday and charged him with three counts of tax evasion.

Dusty Lee Horne, 44, of Westminster, failed to file a South Carolina Individual Income Tax return for tax years 2022-2024, according to arrest warrants. He also claimed to be exempt from Income Tax withholding with his employer.

Horne had gross income of at least $263,162 for the years in question. He evaded payment of approximately $11,585 in state Income Tax.

If convicted of tax evasion, Horne faces a maximum sentence of five years in prison and/or a $10,000 fine for each count, plus the cost of prosecution. He is being held in the Oconee County Detention Center pending a bond hearing.

If you suspect or know of anyone or a business that has committed a state tax crime, such as tax evasion or tax fraud, submit a Tax Violation Complaint to the SCDOR:

• We recommend submitting your complaint on MyDORWAY, the SCDOR's free online tax portal. Get started at dor.sc.gov/tax-violation-complaint.
  • You do not need to log in or create an account to submit a complaint on MyDORWAY.
• You can also submit a paper Tax Violation Complaint Form (CID-27).
  • Email your completed form to [email protected] or mail it to
    South Carolina Department of Revenue
    Attn: Fraud Advisor
    2070 Northbrook Blvd, Suite B7
    North Charleston, SC 29406

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MEDIA INQUIRIES:

SCDOR Public Information Office
[email protected]