Wake County Restaurant Owner Charged in State Tax Cases

A Wake County businesswoman was arrested on Monday, June 8, on felony tax charges filed by the North Carolina Department of Revenue for multiple restaurants.

Marcella Aguado De La Cruz, 49, of 305 Clubhouse Drive, Youngsville, was charged on June 8, 2026 with six counts of Embezzlement of State Property.

Indictments allege that Aguado De La Cruz, owner of two restaurant entities, aided and abetted the businesses to embezzle, misapply, and convert to its own use, North Carolina Sales Taxes (State & Wake County). One entity, Marz Fusion, LLC dba Red Monkey, approximately $145,172.77 in North Carolina Sales Taxes were embezzled during the period of March 1, 2019 through April 30, 2021. A second entity, Marz Hospitality Group, LLC dba The Arepa Bar, approximately $33,726.93 in North Carolina Sales Tax were embezzled during the period of July 1, 2020 through May 31, 2022. During the corresponding periods, Aguado De La Cruz was the responsible person of both business entities, 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.

Aguado De La Cruz appeared before a Wake County magistrate and was placed under a $30,000.00 secured bond. A first appearance is scheduled for June 15, 2026 in Wake County Superior Court in Raleigh.

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