Sales & Use Tax

Retailers in North Carolina are required to charge, collect and pay over to the Department of Revenue a sales and use tax on the sale of certain goods, per N. C. Gen. Stat. § 105-164.1, et seq. The failure of the retailer to timely pay over collected sales and use taxes is usually charged as Embezzlement in violation of N. C. Gen. Stat. § 14-90.

Federal Criminal Tax Information

State Criminal Tax Information