Columbia couple charged with tax evasion

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A Columbia couple has been arrested by agents from the S.C. Department of Revenue and charged with tax evasion.

Misty Rose Belton, 43, of Columbia, is charged with four counts of tax evasion, one count of failure to pay taxes and one count of operating with a suspended retail license, according to a news released. Belton operated MC Associates LLC which sold vacuum systems. According to arrest warrants, from 2017 through 2020 she reported net taxable sales of $3,063,122, under-reporting actual sales of $5,226,769. As a result, she evaded $170,259 in state sales tax, according to the release.

The warrants also allege Belton failed to file sales tax returns for 2021 but had net taxable sales of $750,546. As a result, she owes $60,044 in sales tax, the release said.

Michael Orlando Belton Sr., 52, of Columbia, sold vacuum systems for Belton's business. According to warrants, Belton failed to file individual income tax returns in 2017 and 2018, though his taxable income for those years was $100,095, resulting in taxes owed of $6,004. He is charged with two counts of failure to pay taxes, file returns, and keep records.

If convicted, Misty Belton faces a maximum sentence of five years in prison and/or a fine of $10,000 for each count of tax evasion, one year in prison and/or a fine of $10,000 for the failure to pay taxes and file a return, and 30 days in jail and/or a fine of $200 for the count of operating a business on a suspended retail license. Michael Belton, if convicted, faces a maximum sentence of one year and/or a fine of $10,000 for each count. Both are being held pending a bond hearing at the Alvin S. Glenn Detention Center.

If you suspect or know of anyone or a business that has committed a state tax crime, such as tax evasion or tax fraud, contact SCDOR Criminal Investigation and submit a tax violation complaint form to [email protected] or mail it to South Carolina Department of Revenue, Attn: Fraud Advisor, 2070 Northbrook Blvd. Suite B7, North Charleston, S.C., 29406

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