Durham Businessman Pleads Guilty to State Tax Charges

Date: 8/19/2004

RALEIGH – A Durham businessman pleaded guilty Thursday in Wake County Superior Court to felony tax charges filed by the North Carolina Department of Revenue.

Christopher Joy, 34, of 17 Moorefield Place, Durham pleaded guilty on Aug. 19, 2004 to one count each of attempting to evade or defeat the North Carolina and Durham County sales tax.

Wake County District Court Judge Howard E. Manning, Jr. sentenced Joy to two consecutive six-month minimum, eight-month maximum prison terms. The sentences were suspended and Joy was placed on supervised probation for 36 months. He was also ordered to file his delinquent tax returns within 180 days, pay restitution of $21,207.63, perform 80 hours of community service and pay a $200 criminal fine.

The state’s evidence showed that from Jan. 1, 2001 through Dec. 31, 2002 Joy, as President of Enjoy Automotive, Inc., charged and collected $21,229.24 in North Carolina and $9,978.39 in Durham County sales taxes but failed to remit the taxes to the North Carolina Department of Revenue. Joy paid $10,000 in restitution prior to his court date. Enjoy Automotive is located at 3337 N. Roxboro Road, Durham.

The charges against Joy resulted from an investigation by an auditor with the Department’s Durham Field Audit Office and a special agent with the Department’s Criminal Investigations Division in Raleigh.


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