Owner of Southeast Automotive Indicted on Tax Evasion and Theft

Nashville, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and arrest of Paul Cox. On July 24, 2024, a Davidson County Grand Jury indicted Cox on six felony counts of tax evasion and one count of theft over $250,000. The indictments allege Cox falsified monthly sales tax returns and knowingly failed to remit sales tax of more than $250,000 to the Department of Revenue. Cox's bond was set at $50,000.

"Most businesses in Tennessee remit the tax dollars they collect from customers," Revenue Commissioner David Gerregano said. "Our department remains committed to prosecuting tax evaders to ensure a level playing field for all businesses."

If convicted, Cox could be sentenced to a maximum of two years in the state penitentiary and fined up to $3,000 for each charge of tax evasion. He could also be sentenced to a maximum of 25 years and fined up to $50,000.

The department pursued this criminal case in cooperation with District Attorney Glenn Funk'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).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws, as well as the collection of taxes and fees associated with those laws. The Department collects around 87 percent of total state revenue. During the 2023 fiscal year, it collected nearly $22 billion in state taxes and fees and more than $4.7 billion in taxes and fees for local governments. To learn more about the department, visit www.tn.gov/revenue.

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