Wake County Business Owner Charged In State Tax Case

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Wake County businessman Donish Lee Uddin, 32, of Raleigh was arrested and charged on Monday, May 11, 2026, with six counts of Embezzlement of State Property, eight counts of misdemeanor Willful Failure to File North Carolina Corporation Income Tax Returns, and five counts of misdemeanor Willful Failure to File North Carolina Individual Income Tax Returns.

Raleigh, N.C.

May 12, 2026

Wake County businessman Donish Lee Uddin, 32, of Raleigh was arrested and charged on Monday, May 11, 2026, with six counts of Embezzlement of State Property, eight counts of misdemeanor Willful Failure to File North Carolina Corporation Income Tax Returns, and five counts of misdemeanor Willful Failure to File North Carolina Individual Income Tax Returns. The North Carolina Department of Revenue filed the charges.

Indictments allege that Uddin, owner of two retail entities, aided and abetted the businesses to embezzle, misapply, and convert to its own use approximately $777,878.04 in North Carolina Sales Taxes (state & Wake County) from June 1, 2018, through December 31, 2022. During this period, Uddin was the responsible person of the entities Courtside NC, LLC and Courtside NC Online, LLC, and was under a duty to collect, hold in trust, and remit North Carolina and Wake County Sales Tax to the North Carolina Department of Revenue.

Indictments also allege that Uddin, knowingly and willfully failed to file corporate and individual tax returns with the North Carolina Department of Revenue for Courtside NC, LLC, Courtside NC Online, LLC, and himself. As the responsible person of the businesses, he was under a duty to file North Carolina Corporation Income Tax Returns for tax years 2018 through 2022 for Courtside NC, LLC and for tax years 2020 through 2022 for Courtside NC Online, LLC. As a resident of North Carolina, Uddin was also required to file a North Carolina Individual Income Tax Return for tax years 2018 through 2022.

Uddin appeared before a Wake County magistrate and was placed under a $200,000 bond. A first appearance is scheduled for May 18, 2026, in Wake County Superior Court in Raleigh.

The charges against Uddin resulted from an investigation by special agents with the Department's Criminal Investigation Division in Raleigh.