Bradley County Business Owner Pleads Guilty to Tax Evasion

CLEVELAND, Tenn. -- The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to Eric Wayne Helton, owner of the Aquatic Den, pleading guilty to tax evasion.

On Friday, December 12, Judge Sandra Donaghy accepted Helton's guilty plea. These charges stem from Helton's failure to remit collected sales tax for the Aquatic Den, located in Cleveland. Helton was sentenced to two years' probation and ordered to pay $105,083.24 in restitution.

"It is a felony for retailers to collect sales tax from the public and fail to remit it to the state," Revenue Commissioner David Gerregano said. "The Department of Revenue pursues criminal sanctions to provide accountability for these actions."

The department pursued the criminal case in cooperation with District Attorney General Stephen Hatchett's office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hotline at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for administering state tax laws and motor vehicle title and registration laws, as well as collecting taxes and fees associated with these laws. The department collects about 87 percent of total state revenue. During the 2024 fiscal year, it collected $22.2 billion in state taxes and fees, as well as more than $4.7 billion in taxes and fees for local governments. To learn more about the department, visit https://www.tn.gov/revenue .

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