An Orangeburg County man has been arrested and charged with three counts of tax evasion.
David Cortez Marshall Jr., 31, of Orangeburg failed to report sales for his company, Level 8 Communications LLC, totaling $1.1 million from 2019 to 2021, according to a news release from the S.C. Department of Revenue.
While Marshall did collect $74,416 in sales tax during that period through misrepresentation and use of shell companies, according to the arrest warrants, he did not remit the taxes to SCDOR. Marshall used several bank accounts to conceal his activities, the release said.
Marshall, a former media communication specialist with the Orangeburg County School District, pleaded guilty in January to federal charges of defrauding the district of more than $550,000 using shell companies, fabricated documents, forged signatures, and a false identity, according to the U.S. Attorney's Office in Columbia. He is awaiting sentencing.
If convicted of the tax evasion charges, Marshall faces a maximum sentence of five years in prison and/or a fine of up to $10,000 per count, plus the cost of prosecution. He is being held in the Orangeburg Detention Center pending a bond hearing.