SOUTH CAROLINA DEPARTMENT OF REVENUE
Public Affairs Office
Phone (803) 898-5464
Contact: Danny Brazell
Fax (803) 898-5446
FOR IMMEDIATE RELEASE
Aug. 9, 2004
Augusta, Ga. man arrested on S.C. tax charges
An Augusta, Ga. tax practitioner who prepares tax returns for South Carolina clients is being held in a Richland County jail today after Department of Revenue investigators charged him with tax evasion.
James Roy Childs, Jr., 58, is being held at the Alvin Glenn Detention Center in Columbia pending a bond hearing. He is charged with one count of accommodations tax evasion, three counts of sales tax evasion and two counts of submitting fraudulent tax documents to the Department of Revenue.
Childs is accused of preparing fraudulent 1990 and 1991 sales and accommodations tax returns in March 2004 for a South Carolina client who owned an Aiken hospitality business. Childs allegedly filed the returns showing no sales and accommodations tax collections were due when his client actually had a tax liability. Childs was aware of the liability. He also is accused of forging his client’s name on related tax documents that he submitted to the Department.
The business closed in 1991 and the Department of Revenue has held tax liens against it since that time. Childs recently had been retained by the owner of the business to settle the tax issues. No charges are pending against the owner who was unaware of Childs’ activities.
Childs is facing up to 30 years in prison and fines of up to $41,000 if convicted of all the charges.