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Special Investigations News Release

For Immediate Release:  June 27, 2014

Goodlettsville Business Owner Charged With Forgery and Sales Tax Evasion

Nashville, Tenn. - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to the indictment and arrest of Martha Smith for sales tax evasion and forgery. Special Agents with the Department of Revenue arrested Smith, 30, Thursday at her business, Dougie Ray's Bar & Grill, in Goodlettsville.

On June 9, a Davidson County Grand Jury indicted Smith on one Class C felony count of forgery and one Class E felony count of tax evasion. The forgery indictment charged that on January 10, Smith passed a forged cashier's check on behalf of Dougie Ray's Bar and Grill in the amount of $10,000. Bond was set at $10,000.

If convicted, Smith could be sentenced to a maximum of two years in the state penitentiary and fined up to $3,000 for each count of attempted sales tax evasion and a maximum of six years in the state penitentiary and fined up to $10,000 for forgery.

This case was pursued criminally by the Department in cooperation with the office of District Attorney Victor Johnson, III. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2013 fiscal year, it collected $11.7 billion in state taxes and fees and more than $2.2 billion in taxes and fees for local governments.  To learn more about the Department, visit