Sara Collins, the corporate secretary of a plumbing, heating, and air conditioning business in Delaware, pleaded guilty for failing to pay employment taxes on behalf of her employer. From 2013 to 2019 Collins paid less than $37,000 in payroll taxes when the business owed a total of more than $960,000.
Collins used the diverted funds to pay for personal expenses and covered her tracks by entering bogus purchases and payments in the company’s accounting program. She faces a maximum sentence of five years in prison for each of five counts.