Durham Businessman Pleads Guilty to State Tax Charges
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
Public Affairs Office
P.O. Box 25000, Raleigh, NC 27640-0001
An Equal Opportunity Employer
Last modified on:
10/31/07 03:44:11 PM