The owner of a North Strabane Township auto repair shop and his wife were charged Wednesday by the state attorney generalís office for failing to pay state sales and income taxes.
Raymond William Cessna, 58, and Pamela Jean Cessna, 53, both of 57 Hot House Lane, North Strabane, each face three counts of theft by failure to make required disposition of funds, 11 counts of failure to file and remit employer withholding tax and returns, two counts each of failure to remit sales tax, failure to pay withheld personal state income tax and criminal conspiracy and one count of operating a business without a sales tax license.
Raymond Cessna operated Cessna Auto Body. Pamela Cessna told investigators that her husband started the business in 1973. He also had a used car lot that closed a few years ago.
Raymond Cessna prepares the estimates and works on the vehicles, according to the complaint filed with District Judge Jay Weller. At one time he had about 10 employees but now is the sole worker.
Pamela Cessna keeps the books, authorities said. She told investigators that she initially kept the books until they hired a woman who worked for them for several years, according to the complaint. After that employee was let go, Pamela Cessa resumed the accounting duties.
The Cessnas are accused of failing to turn over more than $30,000 in collected sales tax to the state over a three-year period from 2009 to 2011, as well as failing to remit more than $2,500 in employer withholding tax.
Last month, the state attorney generalís office received information from a criminal tax investigator with the stateís Department of Revenue. The investigation indicated that a revenue enforcement collections agent had not been able to procure any tax filings for 2011 or secure delinquent tax money since May 2009.
The businessí sales tax license was revoked in September 2010.
The charges were filed at Wellerís office Wednesday and will be sent by summons. A preliminary hearing will be held at a later date.