Member of Tuscarawas County Board of Elections fined $200 for role in sales tax case

NEW PHILADELPHIA ‒ A member of the Tuscarawas County Board of Elections has been fined $200 and ordered to serve five days in jail after pleading no contest Monday to charges of failure to pay sales taxes related to his Sugarcreek business.

Jeremiah M. Johnson of Sugarcreek entered the plea in New Philadelphia Municipal Court before Judge Nanette DeGarmo VonAllman. He was found guilty of one count of failure to file sales tax returns and one count of failure to remit, related to employee compensation.

More on case: Change of plea hearing scheduled for board of elections member in sales tax case

He had initially been charged with six counts of failure to file sales tax returns and four counts of failure to remit. The charges allege he failed to file sales tax returns for November and December 2022 and May, June, October and November 2023. He is also accused of failing to file and remit quarterly employer withheld tax returns for the fourth quarter of 2022 and the first, second and third quarters of 2023.

All are unclassified misdemeanors. The charges were filed by the Ohio Department of Taxation on Jan. 12. Each charge is punishable by up to a $1,000 fine and up to 500 hours of community service.

He appeared before Magistrate Michael Daily in New Philadelphia Municipal Court in January, where he entered a not guilty plea.

Plea agreement

As part of a plea agreement, the prosecution agreed to drop all of the charges except for one count of failure to file sales tax returns and one count of failure to remit, according to attorney Steve Anderson, who was representing the village of Sugarcreek. The agreement included the provision that Johnson would be fined $100 for each charge.

Citing mitigating circumstances in the case, Anderson noted that Johnson has already paid $11,713.30 which he owed to the state of Ohio, including for some violations beyond the statute of limitations. He has also paid $8,130.84 in taxes owed to the village of Sugarcreek, unrelated to this case.

During his five days in jail, Johnson will have the ability to participate in the inmate work program.

He has been a member of the Tuscarawas County Board of Elections since 2019. Members of the board of elections are paid $10,569 annually. Board members are considered public employees and are covered under the Public Employees Retirement System. Board members also receive medical insurance coverage.

Reach Jon at 330-364-8415 or at jon.baker@timesreporter.com.

This article originally appeared on The Times-Reporter: Member of Tuscarawas County Board of Elections fined $200 for role in sales tax case