Crystal Zimmerman of Mr. Joe White Avenue in Myrtle Beach was arrested for one count of assisting in the preparation of a fraudulent income tax return and two counts of conspiracy.

The SC Department of Revenue investigation revealed that in order to have a 2011 income tax return prepared, Zimmerman submitted a fraudulent W2 form stating that she had earned wages of $16,899 and had $760 in state taxes withheld, even though she did not work for the employer. Zimmerman claimed a state tax refund of $760 to which she was not entitled. Zimmerman conspired with a second and third party to willfully assist in the preparation of a fraudulent tax return.

Zimmerman, 32, could face up to $10,500 in fines and/or 15 years in prison if convicted of the charges.

Joe Lewis Williams, 32, was arrested for one count of forgery, one count of assisting in the preparation of a false income tax return and four counts of conspiracy. If convicted, Williams could face penalties of up to 30 years in prison and/or $20,500 in fines.

Williams, a Rosehaven Drive resident, presented a fraudulent W2 form to a tax preparer in order to have a 2011 income tax return prepared. Williams did not work for the employer but stated that he earned $15,500 in wages and had $697 in state taxes withheld. He claimed a federal and state tax refund totaling $5,722 to which he was not entitled.

Williams also conspired with other parties to willfully assist in the preparation of a fraudulent tax return in Horry County.