RALEIGH -- A former High Point business owner pleaded guilty to state tax charges on Jan. 3, 2005 in Wake County Superior Court.

Douglas Cook, 42, entered guilty pleas to one count each of aiding and abetting the embezzlement of North Carolina and Guilford County sales taxes for Cook & Cook Enterprises Inc., a Church’s Chicken franchise located at 200 S. Main St., High Point. The business closed in February 2004.

The state’s evidence showed that Cook was president of Cook & Cook Enterprises Inc. and was responsible for reporting and remitting the sales taxes collected by the business to the Department of Revenue. Cook failed to remit $14,180.93 in state and Guilford County sales taxes from August 2003 to February 2004.

Superior Court Judge Howard E. Manning, Jr. sentenced Cook to a 19-month minimum, 21-month maximum prison term. The sentence was suspended and he was placed on probation for 60 months. Cook was ordered to serve a 30-day active sentence as a special condition of his probation. He also must pay $14,180.93 in restitution to the Department of Revenue.

The charges against Cook resulted from an investigation by the Greensboro Collections Office and a special agent in the Department’s Criminal Investigations Division.

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