South Carolina Department of Revenue (SCDOR) agents today arrested a Darlington County business owner and charged her with six counts of failure to collect, account for, or pay over state Withholding Tax.

According to arrest warrants, Dana Davis Moore, 56, of Darlington, was responsible for making Withholding Tax payments for her business, J. Davis Enterprises. For tax years 2013 – 2018, Moore failed to pay the state $70,323 in taxes withheld from employees' pay.

If convicted, Moore faces a maximum sentence of five years in prison and/or a fine of $10,000 per count. She is being held in the Darlington County Detention Center pending a bond hearing.

This is the second time Moore has been charged with failing to pay Withholding Tax. In 2015, Moore was convicted of two counts of failure to pay Withholding Tax in Darlington County, according to court records. She was sentenced to two and a half years in prison, suspended to two and a half years of probation. She also was ordered to pay $24,702 in Withholding Tax. 

The SCDOR is committed to the fair administration of tax laws. By taking enforcement action against noncompliant taxpayers, the Department seeks to prevent unfairly increasing the tax burden on those who do comply. 

If you suspect or know of anyone or a business that has committed a state tax crime, such as tax evasion or tax fraud, contact SCDOR Criminal Investigation and submit a Tax Violation Complaint Form (CID- 27) to criminalinvestigation@dor.sc.gov or mail it to SCDOR, CID, PO Box 125, Columbia, SC 29214-0930.   

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