An Avery County business owner pleaded guilty Friday to charges filed by the North Carolina Department of Revenue.

Martha J. Church of Newland pleaded guilty on Jan. 7, 2005 to four counts of failure to file and pay the state sales and use tax. Church is the owner and operator of Shadylawn Restaurant.

Judge Greg W. Horne issued Church a 45-day sentence. The sentence was suspended and Church was placed on five years probation. She was ordered to pay $11,893 in restitution. Church had been placed on probation previously for failing to file the state sales tax in 2002.

The charges against Church are the result of efforts by the Department’s Hickory Collections Office.

Last modified on: 10/31/07 03:43:54 PM .