RALEIGH – A Wake County businessman pleaded guilty Monday in Wake County Superior Court to felony tax charges filed by the North Carolina Department of Revenue. Byron Todd Unger, 57, of New Hill, pleaded guilty to three counts of Embezzlement of State Property.
Superior Court Judge Vince Rozier sentenced Unger to a 19-month minimum, 32-month maximum prison term. The sentence was suspended, and as a condition of probation, Unger was ordered to serve two days in the custody of the Wake County Jail. He was also placed on house arrest with electronic monitoring for 60 days, ordered to perform 100 hours of community service, and placed on supervised probation for 24 months. Prior to the plea, Unger paid $71,758.11 in restitution.
Information presented in court showed that Unger, a managing member of The Golf Cart Guys, LLC, aided and abetted the business to embezzle, misapply, and convert to its own use approximately $71,758.11 in North Carolina Sales Tax (State and Wake County) from January 1, 2017, through April 30, 2019. During this period of time, Unger was a responsible person of The Golf Cart Guys, LLC, which was under a duty to collect, hold in trust, and remit North Carolina and Wake County Sales Tax to the North Carolina Department of Revenue.
The charges against Unger resulted from an investigation by special agents with the Department’s Criminal Investigations Division in Raleigh. The case was prosecuted by the Special Prosecutions attorneys in the office of the Attorney General.