Two Beaufort County businessmen pleaded guilty in separate cases May 26 to failure to file state income tax returns.

Patrick D. Trish of Hilton Head Island, a corporate executive, pleaded guilty in Beaufort County General Sessions Court to two counts of failure to file state income tax returns for 1995 and 1996. Circuit Court Judge John Milling sentenced Trish to one year in prison or a $1,000 fine on each count. Trish has paid his past due tax liability of $34,372.

In an unrelated case, John W. Hiers of Hilton Head, a real estate executive, pleaded guilty to two counts of failure to file his 1994 and 1995 state income tax returns. Judge Milling sentenced Hiers to serve one year in prison or pay a $500 fine, serve one year of probation, perform 15 hours of public service, and pay any remaining back taxes.