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Special Investigations News Release

For Immediate Release: Nov. 26, 2012

Nashville Market Owner Pleads Guilty to Theft

Nashville, Tenn. - On November 26, 2012, Christopher E. Mulwa, owner of C.M. Discount Store, located in Nashville, pleaded guilty to one count of theft of property over $10,000, a Class C felony. Davidson County Criminal Court Judge Seth Norman sentenced Mulwa, age 56, to five years supervised probation and ordered him to pay full restitution to the Tennessee Department of Revenue in the amount of $13,416.00. The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the guilty plea and sentencing.

"This investigation serves as a reminder that retailers are not entitled to use or keep sales tax monies," said Revenue Commissioner Richard H. Roberts. "Sales tax revenues collected by retailers are never property of the retailer. At all times these sales tax collections are property of our state and local governments and must be remitted to the state as required by law. Consumers who pay the tax deserve to know that the money will be used by the state and local governments for the common good."

This case was pursued criminally by the department in cooperation with District Attorney General Victor S. Johnson's office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

In addition to collecting state taxes, over $2.0 billion of local sales and business taxes were collected by the department for local governments during the 2012 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.

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