The New York State Department of Taxation and Finance today announced that the operator of an ice cream shop and country store in Monroe County has been charged with sales tax fraud.

Christopher Frank, 55, the former co-owner of Hank’s Ice Cream at 235 North Avenue and The Country Store at 1319 Lake Road in Webster, NY, was arraigned on an indictment charging Grand Larceny in the Second Degree, Criminal Tax Fraud in the Third Degree, and Offering a False Instrument for Filing in the First Degree.

Frank, 55, is accused of stealing more than $100,000 of sales tax that he collected at his businesses for the period December, 2006 through February, 2011 but failed to remit to the State. 

He abandoned the businesses and moved to Key West, FL while under criminal investigation.  A routine traffic stop in Florida led to Frank’s extradition back to New York, and his appearance in court to answer the current charges. 

Monroe County Court Judge Victoria Argento set bail at $40,000 cash, $80,000 bond.  Frank was remanded to the Monroe County Jail.  His next court date was scheduled for July 10.  If convicted of the charges, he faces up to 15 years in state prison.

“Sales tax is paid by customers with the trust that it will be remitted in full to fund state and local government services,” said Commissioner Thomas H. Mattox.  “Working with local law enforcement to find tax evaders and bring them to justice helps level the playing field for New York’s honest business owners.”

This case was investigated by the Tax Department’s Criminal Investigations Division and will be prosecuted by the Office of Monroe County District Attorney Sandra Doorley.

Each year, New York State businesses collect nearly $25 billion in sales tax from their customers. Businesses transmit the funds to the Tax Department for state programs and distribution to local governments.

Taxpayers who believe a business hasn't collected the proper sales tax, or has collected it but failed to remit the money collected to the State, can report tax evasion and fraud online at the Tax Department's Web site or by calling 518-457-0578. The information is kept confidential.

A criminal complaint is merely an accusation and the defendant is presumed innocent until proven guilty.